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National College Credit Recommendation Service

Board of Regents  |  University of the State of New York

Coopersmith Career Consulting | Evaluated Learning Experience

Federal Taxation of Business Entities (ACC-352)


Varies (self-study; self-paced). 

Various; distance learning format.

March 2022 - Present.

Instructional delivery format: 
Online/distance learning
Learner Outcomes: 

Upon completion of this course, students will be able to: describe the steps in organizing a corporation; discuss the tax basics of corporate distributions; outline the tax code and tax regulations; compare and contrast differences between financial income and taxable income; and outline the concepts around the different legal entities and their basic differences and their applicable tax classifications. 


Federal Taxation of Business Entities (ACC-352) deals with the methods and principles of U.S. Federal income taxation and discusses the history and politics behind the federal income tax laws and regulations, including major emphasis on tax provisions common to all types of taxpayers, particularly businesses. Major topics include Corporate Taxation, Partnerships, and Estate and Gift Taxation. Students should be able to effectively deal in the areas of tax compliance for these entities.

Credit recommendation: 

In the upper division baccalaureate degree category, 3 semester hours in Accounting, Business, or Federal Tax Accounting (2/22).