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ACCT 419. Tax Accounting II. 3 Credits.

Study of the theory and principles related to the determination of taxable income and computation of federal income taxes for partnerships, corporations, trusts and estates, and other specialized tax issues. Prereq: ACCT 418. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.{Also offered for graduate credit - see ACCT 619.}.