Taxation of Pass-Through Entities

Catalog description

ACCTG 823 provides accounting students who are interested in the practice of taxation a survey of the law defining the taxation of pass-through entities including partnerships, S-corporations, limited liability companies, and trusts. The course focuses on the tax law treatment of formation, operations, distributions, mergers, and acquisitions to the entity and its owners. Planning for structure classification and limitations thereof are embellishments to the basic tax law applicable to pass-through entities.