ACCT 7360 - Taxation of Pass-Through Entities

Three credit hours.

Study of small business entities, emphasis on partnerships, limited liability companies, and S corporations; includes choice, formation, and operation of above and distributions, sales, and exchanges of ownership in interests, and transfers by death. Emphasis on research and tax planning.Open only to MBA students and students in the graduate accounting and taxation programs.

Prerequisites: ACCT 7355 with a grade of B or greater or ACCT 4323 with a grade of C or greater.
Concurrent: ACCT 7355 is permitted.