ACNT 1279 (2 Credit Hours)
Offered at MVC
Taxation Procedures for Estates, Trusts and Partnerships
This is a Local Need Course.
Prerequisite Recommended: ACNT 1277.
Course Description: Introduction to taxation of decedents’ estates and lifetime gifts; valuation of property subject to estate and gift taxes. Federal taxation of flow-through entities, including; partnerships and limited and liability partnerships (LLPs). This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (2 Lec.)