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ACCOUNTING AND TAXATION

ACCT-747
Taxation of Pass-Through Entities (3)

Course Level: Graduate

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-630 or permission of Director of the MS Taxation program.