NBA 5355

Last Updated

  • Schedule of Classes - October 31, 2025 7:07PM EDT

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

Course information provided by the 2025-2026 Catalog.

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.


Last 4 Terms Offered 2025SP, 2024SP, 2023SP, 2022SP

View Enrollment Information

Syllabi: none

  •   Seven Week - Second. 

  • 1.5 Credits GradeNoAud

  • 17546 NBA 5355   LEC 001

  •  
    • TR
    • Mar 11 - May 5, 2026

    • 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: 9:00am, January 13, 2026 - 11:59pm, January 27, 2026 with an additional add/drop period 9:00am, March 11, 2026 – 11:59pm, March 18, 2026. Students are required to obtain faculty permission to add/drop after March 18, 2026. If you drop after April 8, 2026, you will also receive a “W” on your transcript.

Syllabi: none

  •   Seven Week - Second. 

  • 1.5 Credits GradeNoAud

  • 17547 NBA 5355   LEC 002

  •  
    • TR
    • Mar 11 - May 5, 2026

    • 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: 9:00am, January 13, 2026 - 11:59pm, January 27, 2026 with an additional add/drop period 9:00am, March 11, 2026 – 11:59pm, March 18, 2026. Students are required to obtain faculty permission to add/drop after March 18, 2026. If you drop after April 8, 2026, you will also receive a “W” on your transcript.