Rockwell School of Business
Undergraduate

Term: Fall 2026
Session: Full Term (Aug 31 - Dec 18)
Start Date: Monday, Aug 31, 2026
End Date: Friday, Dec 18, 2026
Availability: On Campus
Day(s): Tues.
Time: to

This course continues the study of the Internal Revenue Code as it affects partnerships corporations (including S corporations) and estates and trusts. Basic competence in tax research terminology and tax calculations are emphasized. Appreciation confidence enthusiasm and interest in tax topics is a hoped for outcome of students. Extensive coverage is given to reconciling book and tax income corporate distributions gift and estate taxes and net operating losses. State taxes on business organizations using the tax structure of the Commonwealth of Pennsylvania as the basis are also examined. 3 Credits