BUS 33100 - 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 32800 with grade of C- or better.

Cr. 3.
Notes
Enrollment in business (BUS) courses numbered 30100 and above is restricted to students who meet established criteria: business majors who have met the pre-business requirements and been admitted into one of the business majors; or students that have declared other pre-approved programs or minors which require particular business courses, and completed all course prerequisites; or students that have obtained written permission from the department through which the course is offered.