NBA 5355

Last Updated

  • Schedule of Classes - December 11, 2024 7:49PM EST
  • Course Catalog - December 11, 2024 7:09PM EST

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

Course information provided by the Courses of Study 2024-2025.

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

  • 12248 NBA 5355   LEC 001

  •  
    • TR
    • Mar 12 - May 6, 2025

    • McKinley, J

  • Instruction Mode: In Person
    Enrollment limited to: Master of Business Administration (MBA) and Johnson Master of Professional Studies (MPS) in Accounting students. This course counts as a Management Science Elective.
    Add/Drop dates: 9:00 am, March 12, 2025 - 11:59 pm, March 19, 2025. Students will be assessed a $100 late fee and be required to obtain faculty permission to add/drop after March 19, 2025. If you drop after April 9, 2025, you will also receive a "W" on your transcript in addition to the late fees.

Syllabi: none

  •   Seven Week - Second. 

  • 1.5 Credits GradeNoAud

  • 12269 NBA 5355   LEC 002

  •  
    • TR
    • Mar 12 - May 6, 2025

    • McKinley, J

  • Instruction Mode: In Person
    Enrollment limited to: Master of Business Administration (MBA) and Johnson Master of Professional Studies (MPS) in Accounting students. This course counts as a Management Science Elective.
    Add/Drop dates: 9:00 am, March 12, 2025 - 11:59 pm, March 19, 2025. Students will be assessed a $100 late fee and be required to obtain faculty permission to add/drop after March 19, 2025. If you drop after April 9, 2025, you will also receive a "W" on your transcript in addition to the late fees.