ACC 643 Taxation of Flow-through Entities

Taxation of partners and partnerships, formation, termination, distributions, liquidations, and sales of partnership interests are covered. Limited partnerships in conjunction with their use as tax shelters are discussed as well as family partnerships, limited liability companies, and LLPs. Additionally, the tax treatment of S corporations and its owners is addressed.

Credits

3 sh

Future Course Number

ACC 6430

Offered

Spring

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