NBA 5355

Last Updated

  • Schedule of Classes - May 12, 2024 7:31PM EDT
  • Course Catalog - May 12, 2024 7:07PM EDT

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

Course information provided by the Courses of Study 2023-2024.

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

  • 11598 NBA 5355   LEC 001

    • TR Warren Hall B50
    • Mar 14 - May 7, 2024

    • McKinley, J

  • Instruction Mode: In Person
    Enrollment limited to: MBA and Johnson MPS Accounting students only Add/Drop Dates: March 13th - March 20th. Deadline to drop March 20th at 11:59pm. Permission from faculty required to add/drop after March 20th. A late fee of $100.00 will be charged after March 20th. Deadline to drop without “W” April 10th After this date, "W" grade on your transcript in addition to the late fees. This course counts as a Management Science Elective.

    Instructor Consent Required (Add)

Syllabi: none

  •   Seven Week - Second. 

  • 1.5 Credits GradeNoAud

  • 11623 NBA 5355   LEC 002

    • TR Warren Hall B50
    • Mar 14 - May 7, 2024

    • McKinley, J

  • Instruction Mode: In Person
    Enrollment limited to: MBA and MPS Accounting students only Add/Drop Dates: March 13th - March 20th. Deadline to drop March 20th at 11:59pm. Permission from faculty required to add/drop after March 20th. A late fee of $100.00 will be charged after March 20th. Deadline to drop without “W” April 10th After this date, "W" grade on your transcript in addition to the late fees.. This course counts as a Management Science Elective.

    Instructor Consent Required (Add)