NBA 5355

Last Updated

  • Schedule of Classes - June 7, 2023 8:54PM EDT
  • Course Catalog - June 7, 2023 7:14PM EDT

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

Course information provided by the Courses of Study 2022-2023.

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

  • 11858 NBA 5355   LEC 001

    • TR Warren Hall B75
    • Mar 15 - May 9, 2023

    • McKinley, J

  • Instruction Mode: In Person
    Enrollment limited to: Johnson MBA and MPS Accounting students only Add/Drop Dates: January 17th at 9:00am thru January 30th at 11:59pm with an additional Add/Drop period beginning March 15th at 9:00am to March 22nd at 11:59pm. You may add only or drop a second-half class after March 22nd 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 12th you will also receive a "W" on your transcript in addition to the late fees. This course is a Management Science Elective.

    Department Consent Required (Add)

Syllabi:

  •   Seven Week - Second. 

  • 1.5 Credits GradeNoAud

  • 11919 NBA 5355   LEC 002

    • TR Warren Hall 150
    • Mar 15 - May 9, 2023

    • McKinley, J

  • Instruction Mode: In Person
    Enrollment limited to: Johnson MBA and MPS Accounting students only Add/Drop Dates: January 17th at 9:00am thru January 30th at 11:59pm with an additional Add/Drop period beginning March 15th at 9:00am to March 22nd at 11:59pm. You may only add or drop a second-half class after March 22nd with permission of the faculty AND a late fee of $100.00 will be charged for each add or drop transaction. If you are dropping after April 12th you will also receive a "W" on your transcript in addition to the late fees. This course is a Management Science Elective.

    Department Consent Required (Add)