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    Dec 03, 2021  
American University Catalog 2017-2018 
    
American University Catalog 2017-2018 [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-604 .