2017-2018 Graduate Catalog

ACCT 70320 Taxation of Flow-through Entities

1.5 credits. Prerequisites: Enrollment in the MAc Degree or department permission. Provides an in-dept study of the federal income taxation of flow-through entities, including partnerships and S corporations, and their owners. Topics include the tax consequences associated with a flow-through entity's formation, operations, distributions to owners, and liquidation.