TAX-863 Taxation of Pass-Through Entities
This course provides an in-depth study of pass-through entities inclusive of partnerships, Subchapter S corporations, limited liability companies and other tax issues related to closely held businesses. The course covers entity selection, entity formation, allocations of income, maintenance of capital accounts, taxation of operations, transactions, contributions, distributions, mixing bowl transactions, sales of ownership interests and other current issues. The course develops procedural skills by including the examination and application of relevant Code sections, regulations, and case law. Emphasis is placed on professional tax practice by incorporating a case study which promotes the development of decision making, tax planning, technical writing and communication skills to be employed in advising clients and business partners.
Prerequisite
Student has satisfied all of the following Student has satisfied all of the following Academic Unit (Computed) in the selection list Accounting, Accounting and Business Law, Business Administration, Business Administration Executive, Business Analytics, Business Law and Ethics, Entrepreneurship, Finance, Health Administration, Information System, Information Systems and Operations Management, INTO Sawyer Business School, Management and Entrepreneurship, Management Studies, Marketing, Moakley Center for Public Management, Public Administration, Public Administration and Health Administration, Sawyer Business School, Strategy and International Business Or Programs of Study any in the selection list Business Economics Major BSBA And Student has satisfied all of the following Students who didn't specify one or more of these Programs of Study or Program Foci Continuing and Professional Studies Graduate And Student has satisfied all of the following Student has completed all of the following course(s) TAX 801 - Federal Taxation of Income
Offered
Summer