Taxation of Business Entities

Catalog description

A study of federal tax laws relating to business entities. Tax laws will apply to the formation, operation, liquidation and reorganization of Partnerships, C Corporations, S Corporations and Limited Liability Companies. Introduction to principles of estate planning and gift planning, with an emphasis on decisions made by business owners of closely held entities relative to estate, gift, and succession planning. Compliance, research and communication skills will be emphasized as significant deliverables.