ACC 4410 — Advanced Taxation
3 semester hoursUndergraduateLectureusually offered: fall, springOnlineOnline
Continues the study of taxation, including tax-planning strategies, the tax legislative process, tax controversies and litigation, the hierarchy of tax authorities, and tax research and writing techniques. Emphasizes the tax-planning techniques and opportunities for individuals and businesses to avoid or minimize the present value of tax liabilities through property acquisitions; exchanges and dispositions; deferred and installment sales; corporate reorganizations; liquidations; and other pass-through entity structures such as limited liability companies, trusts, estates, and personal holding companies. Integrates the analysis of legislative motives to provide incentives to promote desired economic and social behavior and to exact penalties to discourage undesirable economic and social activity.
Prerequisites
- ACC 3410 (min D-)
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Fall 2025 | 1 | 14 | 30 | 47% | 16.0 |
| Spring 2026 | 1 | 10 | 30 | 33% | 20.0 |
Snapshots from scheduled scrapes — not live seat availability. "Full" can exceed 100% when sections over-enroll.
Meeting times
Share of recent sections by weekday: M 0% · T 0% · W 0% · Th 0% · F 0%
Common patterns: async (100% of sections) — in patterns, R means Thursday
Professors
Fall
- Theodore Joyce (100% of students) · reviews
Spring
- Theodore Joyce (100% of students) · reviews
Percentages are each professor's average share of the season's enrolled students in recent terms.
Links
Official catalog (ACC course descriptions) · All ACC courses · Plan it at numap.app