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.
Prerequisite: Graduate standing.
Grading
Normal Grade Rules
Units
3
Page last generated: 10/30/2009 15:36:51
print
mail