BUS A331 - Taxation of Business Entities

An introduction to the income taxation of business entities including C corporations, partnerships, S corporations, limited liability companies, and some overlapping material of individual taxation. This course will include the basic topics of tax research, gross income, business deductions, property transactions, and special entity formation rules.

Preparation for Course
P: BUS J100, A202, K212, K213, L200, W204, ECON E202, E270, ENG W233, COM 11400, and either PSY 12000 or SOC S161.

Cr. 3.
Notes
Enrollment in business (BUS) courses numbered 301 and above is restricted to students who meet established criteria (see business degrees section of Part 4). Students enrolled in programs other than business and economics may not enroll in business and economics courses that would encompass more than 25 percent of their degree programs.