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SJSU Catalog

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
