Partnership & S Corporation Taxation

Catalog description

This course covers the concepts associated with the taxation of pass-through business entities, including Partnerships, Subchapter S Corporations, and Limited Liability Companies. To that end, the course will also explore the various tax consequences and considerations associated with different entity choices for doing business and how these choices impact the tax treatment of the entity and its individual owners. Additionally, the course will focus upon the concepts of tax strategy and planning strategies based upon the structure and operation of various business entities. The course will be taught in a lecture/discussion format with an emphasis throughout the semester on hands-on problem-solving, performed on an individual and group basis.