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    Mar 29, 2024  
American University Catalog 2014-2015 
    
American University Catalog 2014-2015 [ARCHIVED CATALOG]

ACCT-747 Taxation of Pass-Through Entities


(3)

Income tax aspects of transfers to, distributions from, and operation of partnerships and S corporations. Consideration given to withdrawal or death of a partner, dissolution issues, sales and exchanges of partnership interests, special partnership allocations, and penalty taxes on S corporations. Prerequisite: ACCT-630  or permission of Director of the MS Taxation program.