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ACCOUNTING AND TAXATION

ACCT-747 Taxation of Pass-Through Entities (3) Course Level: Graduate

Taxation of Pass-Through Entities (3) Income tax aspects of transfers to, distributions from, and operation of partnerships and S corporations. Consideration given to withdrawal or death of a partner, dissolution issues, sales and exchanges of partnership interests, special partnership allocations, and penalty taxes on S corporations. Prerequisite: ACCT-604.