BUS 225G - Taxation of S Corporations

3 units
Topics include: Income tax treatment of S Corporations and their shareholders, built-in gains tax and excess net passive income tax; operating and distribution rules, shareholders basis, NOL pass-through rules; formation, reorganizations, QSUBS, and state income tax consequences.

Prerequisite(s): BUS 223A and BUS 223G
Grading: Graded

Class Schedule | Syllabus Information | University Bookstore