TAX 9875

S Corporations

CUNY Bernard M Baruch College · UGRD · Fall 2026

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Uses of S Corporations, eligibility to elect under Subchapter S, mechanics of S Corporation elections, and rules relative to the termination of Subchapter status. The taxation of income and losses and deductions, together with the distribution rules, are also covered.

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Class #cuny_bernard_m_baruch-TAX9875Fall 2026UGRD2 credits
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