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BUS 123C


Taxation of Individuals and Pass Through Entities

Full Course Prefix & Number
BUS1 123C

Description
Emphasis on the unique factors involved in taxation of individuals and pass-through entities (partnerships, S corporations, estates and trusts). Taxation of the transfer of wealth through gifts and inheritance. Prerequisite: BUS 123A with a grade of "C" or better.

Grading
Normal Grade Rules

Units
3

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