NBA 5355

Last Updated

  • Schedule of Classes - October 15, 2026 7:07PM EDT

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

Course information provided by the 2026-2027 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.


Enrollment Information Enrollment limited to: Master of Business Administration (MBA), Johnson Master of Professional Studies (MPS) in Accounting students, seniors, and juniors.

Last 4 Terms Offered 2026SP, 2025SP, 2024SP, 2023SP

View Enrollment Information

Syllabi: none

  •   Seven Week - Second. 

  • 1.5 Credits GradeNoAud

  • 15142 NBA 5355   LEC 001

  •  
    • TR
    • Mar 17 - May 11, 2027

    • Godwin, R

  • Instruction Mode: In Person

    Add/Drop dates: 9:00am, January 19, 2027 - 11:59pm, February 1, 2027, with an additional add/drop period 9:00am, March 17, 2027 - 11:59pm, March 24, 2027. Students are required to obtain faculty permission to add/drop after March 24, 2027. If you drop after April 14, 2027, you will also receive a “W” on your transcript.

Syllabi: none

  •   Seven Week - Second. 

  • 1.5 Credits GradeNoAud

  • 15143 NBA 5355   LEC 002

  •  
    • TR
    • Mar 17 - May 11, 2027

    • Godwin, R

  • Instruction Mode: In Person

    Add/Drop dates: 9:00am, January 19, 2027 - 11:59pm, February 1, 2027, with an additional add/drop period 9:00am, March 17, 2027 - 11:59pm, March 24, 2027. Students are required to obtain faculty permission to add/drop after March 24, 2027. If you drop after April 14, 2027, you will also receive a “W” on your transcript.

Syllabi: none

  •   Seven Week - Second. 

  • 1.5 Credits GradeNoAud

  • 15144 NBA 5355   LEC 003

  •  
    • TR
    • Mar 17 - May 11, 2027

    • Godwin, R

  • Instruction Mode: In Person

    Add/Drop dates: 9:00am, January 19, 2027 - 11:59pm, February 1, 2027, with an additional add/drop period 9:00am, March 17, 2027 - 11:59pm, March 24, 2027. Students are required to obtain faculty permission to add/drop after March 24, 2027. If you drop after April 14, 2027, you will also receive a “W” on your transcript.