Catalogue 2019 - 2020

LLME 836 Income Tax of Pass-Through Entities

Credits

2

Course Description

This course focuses on the income tax treatment of partnerships, limited liability companies, and Subchapter S corporations. Areas of study will include tax consequences from the operation of the entity, the tax consequences from retirement or death of an owner, from the redemption of an owner's interest, and from the liquidation or sale of the entity.

Fee