NBA 5355

Last Updated

  • Schedule of Classes - September 9, 2021 7:14PM EDT
  • Course Catalog - September 9, 2021 7:15PM EDT

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

Course information provided by the Courses of Study 2020-2021.

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.

View Enrollment Information

Syllabi: none

  •   Seven Week - Second. 

  • 1.5 Credits GradeNoAud

  • 14169 NBA 5355   LEC 001

    • TR Online Meeting
    • Mar 29 - May 14, 2021

    • McKinley, J

  • Instruction Mode: Online
    Enrollment limited to: Johnson students only There will be no enrollment from a wait list into a class if you have a time conflict or if it will create an overload. Students dropping this course after April 5, 2021 will be assessed a fee of $100. The deadline to drop the class without a “W” is April 26, 2021 @11:59pm but you will still be charged the $100 late fee. This course is a Management Science Elective.

    Department Consent Required (Add)

Syllabi: none

  •   Seven Week - Second. 

  • 1.5 Credits GradeNoAud

  • 20403 NBA 5355   LEC 002

    • TR Online Meeting
    • Mar 29 - May 14, 2021

    • McKinley, J

  • Instruction Mode: Online
    Enrollment limited to: Johnson students only There will be no enrollment from a wait list into a class if you have a time conflict or if it will create an overload. Students dropping this course after April 5, 2021 will be assessed a fee of $100. The deadline to drop the class without a “W” is April 26, 2021 @11:59pm but you will still be charged the $100 late fee. This course is a Management Science Elective.

    Department Consent Required (Add)