Course Title:
Advanced Flow-Through Entities
Course Description:
Offers an in-depth look at the tax consequences of businesses formed as flow-through entities (including partnerships, S corporations, and LLCs). Discusses allocation rules, liability sharing rules, disguised sales rules, partnership debt workouts, the S corporation election, and tax treatment of shareholders in an S corporation.
Fall Offering:
Lab/Coreq 1:
Spring Offering:
Lab/Coreq 2:
Summer Offering:
Lab/Coreq Remarks:
Summer 1 Offering:
Prerequisite 1:
ACC G230
Summer 2 Offering:
Prerequisite 2:
ACC G231
Cross-Listed Course 1:
Prerequisite 3:
ACC G235
Cross-Listed Course 2:
Prerequisite 4:
Cross-Listed Course 3:
Prerequisite 5:
Cross-Listed Course 4:
Prerequisite Remarks:
Cross-Listed Course 5:
Repeatable:
N
