NBA 5355

Last Updated

  • Schedule of Classes - June 25, 2020 7:14PM EDT
  • Course Catalog - June 25, 2020 7:15PM EDT

NBA 5355
Federal Income Taxation of Flow Through Entities, Estates and Trusts

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.

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Syllabi:

  •   Seven Week - Second. 

  • 1.5 Credits Opt NoAud

  • 14813 NBA 5355   LEC 001

    • TR
    • Mar 11 - May 5, 2020

    • McKinley, J

  • 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.

    Department Consent Required (Add)