- Schedule of Classes - June 25, 2020 7:14PM EDT
- Course Catalog - June 25, 2020 7:15PM EDT
Course information provided by the Courses of Study 2019-2020.
This course presents the tax skills necessary to make business decisions pertaining to "flow-through entities" and to a more limited extent transfer taxes, including the estate and gift tax. Emphasis is placed on such "flow-through entities" as partnerships and "S" Corporations. Partnership areas covered include the formation and operation of a partnership, transactions between partner and partnership, distributions from a partnership, including distributions to retiring or deceased partners, sale of a partnership interest, optional adjustments to property basis, and the termination of a partnership. The formation and operational rules surrounding an "S" corporation are also talked about, including the similarities and differences in compliance issues facing both a partnership and "S" corporation.
When Offered Spring.
Seven Week - Second.
Credits and Grading Basis
1.5 Credits Opt NoAud(Letter or S/U grades (no audit))
Class Number & Section Details
- Mar 11 - May 5, 2020
Instruction Mode: Hybrid - Online & In Person
This class co-meets with NBA 5350 and AEM 4560. Class held in Warren Hall B50 Johnson Students Only Add/Drop Dates: Johnson Students January 14th at 8:00am thru February 4th at 4:00pm with an additional Add/Drop period beginning March 11th at 8:00am to March 18th at 4:00pm. You may add or drop a second-half class after March 18th with permission of the faculty. A late fee of $100.00 will be charged for each add or drop transaction. If you are dropping after April 8th you will also receive a "W" on your transcript in addition to the late fees.
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