Dec 04, 2022  
2022-2023 Academic Catalog 
  
2022-2023 Academic Catalog
Add to Portfolio (opens a new window)

ACCT 7331 - Taxation of Pass-Through Entities (3 Credit Hours)


Lecture Hours: 3 Lab Hours: 0
The federal income taxation of pass-through entities, including partnerships (LLC), S corporations, and trusts and estates. The income tax aspects of each of these entities are examined with regard to formation, operation, allocation of income among owners (or beneficiaries), distributions and liquidation.

Prerequisite(s): A minimum grade of “C” in ACCT 7330  or concurrent enrollment in ACCT 7330 , and admitted to the Masters of Accounting program, or permission of the School of Accountancy director.
Restriction(s): NO Undergraduate Level Students



Add to Portfolio (opens a new window)