ACCT 764: Reorg, Liquidations & Consolid at Queens College
3 credits · Fall 2026
Reorg, Liquidations & Consolid (ACCT 764) at Queens College has 1 way to take it in Fall 2026. 0 of 1 section have an open seat right now.
The professor is: Ernest Barone.
Compare them below, check the days and times, and add the course to your schedule.
Requirements
Prerequisites: ACCT 757
About this course
Open to students who have completed an undergraduate degree in accounting or who have completed the graduate core coursework for the MS in Accounting or the MS in Risk Management Accounting/ CPA concentration, or permission of the department. This course provides a comprehensive examination of the principal U.S. federal income tax rules applicable to corporations and their shareholders governing thestructuring or restructuring of a business enterprise. Transactions which will be covered include mergers and acquisitions, joint ventures, taxable and tax-free reorganizations, spin-offs, and post-merger integration. Emphasis will be placed on mastery of the technical rules and their practical application (including drafting oftax related contract provisions). The objective of this class is to consider both (1) the technical federal income tax rules, (2) the underlying fundamental tax policy objectives of the federal corporate income tax rules and (3) the major tax planning considerations that must be addressed in corporate structuring. Provides an in-depth coverage of the federal consolidated group regulations. Emphasis placed uponconsolidated issues arising from acquisitions and dispositions of members, including the ramifications of section 338 and section 338(h)(10) elections. Additional topics covered include affiliated group status, intercompany transactions, limitations pertaining to the use of net operating loss carryovers and other tax attributes, stock basis calculations, the loss disallowance rules relating to dispositions, unique electionsavailable to consolidated groups and consolidated group tax planning opportunities.
Professors for ACCT 764 at Queens, Fall 2026
- Ernest BaroneChill Rank 3 of 5: Fair?
1 section · 0 open · ★ 3.9 (85) · difficulty 3.2/5 · 78% would take again
Ordered chillest first. A Chill Rank compares a professor with other CUNY professors on Rate My Professors difficulty, rating and would-take-again; it needs at least 3 ratings. How it works
ACCT 764 sections, times and seats
Seat status as of Oct 4, 6:04 PM ET. Seats can change between refreshes. How fresh is this?
Chill Rank compares professors using Rate My Professors reviews, from Chill to Brutal. What each rank means
Questions about ACCT 764 at Queens
- Who teaches ACCT 764 at Queens in Fall 2026?
- Ernest Barone is listed for Fall 2026. Each name links to a page with their Chill Rank and Rate My Professors numbers.
- Is ACCT 764 at Queens hard?
- It depends on the professor. Across the 1 professor with a Chill Rank, students on Rate My Professors give an average difficulty of 3.2 out of 5. The Chill Rank above compares them directly.
- What if a ACCT 764 section is full?
- Try another section, join the waitlist in CUNYfirst if there is one, or ask the department. You can also watch a full section and get an email when a seat opens; you still enroll yourself in CUNYfirst.