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BUS 225G


Taxation of S Corporations

Description
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. Pre/Corequisite: BUS 223A

Grading
Normal Grade Rules

Units
3

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