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