NBA 5355

Last Updated

  • Schedule of Classes - June 10, 2022 7:44AM EDT
  • Course Catalog - June 9, 2022 7:14PM EDT

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

Course information provided by the Courses of Study 2021-2022.

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:

  •   Seven Week - Second. 

  • 1.5 Credits GradeNoAud

  • 12908 NBA 5355   LEC 001

    • TR
    • Mar 16 - May 10, 2022

    • McKinley, J

  • Instruction Mode: In Person
    This class held in WRN B50 Enrollment limited to: Johnson students only Add/Drop Dates: Johnson Students January 18th at 8:00am thru February 7th at 11:59pm with an additional Add/Drop period beginning March 16th at 8:00am to March 23rd at 11:59pm. You may add or drop a second-half class after March 23rd 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 13th you will also receive a "W" on your transcript in addition to the late fees. Non-Johnson students may add themselves to the waitlists during the enrollment periods, however Johnson Students have priority into the classes and non-Johnsons will be enrolled: 1) IF seats are still available after Johnson students complete their enrollment period and 2) IF the instructor allows. Non-Johnson students must see their college registrar regarding policies connected with adding/dropping a second half Johnson School class. A petition may be required. 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. This course is a Management Science Elective.

    Department Consent Required (Add)

Syllabi:

  •   Seven Week - Second. 

  • 1.5 Credits GradeNoAud

  • 13026 NBA 5355   LEC 002

    • TR
    • Mar 16 - May 10, 2022

    • McKinley, J

  • Instruction Mode: In Person
    This class held in WRN B50 Enrollment limited to: Johnson students only Add/Drop Dates: Johnson Students January 18th at 8:00am thru February 7th at 11:59pm with an additional Add/Drop period beginning March 16th at 8:00am to March 23rd at 11:59pm. You may add or drop a second-half class after March 23rd 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 13th you will also receive a "W" on your transcript in addition to the late fees. Non-Johnson students may add themselves to the waitlists during the enrollment periods, however Johnson Students have priority into the classes and non-Johnsons will be enrolled: 1) IF seats are still available after Johnson students complete their enrollment period and 2) IF the instructor allows. Non-Johnson students must see their college registrar regarding policies connected with adding/dropping a second half Johnson School class. A petition may be required. 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. This course is a Management Science Elective.

    Department Consent Required (Add)