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Taxation of Business Entities
Prof. Meredith Conway,
4 credits day; 4 credits evening.
This survey course will cover the basics of taxation of business entities. The course includes an
introduction to the federal income tax treatment of C corporations and pass-through entities such
as partnerships, S corporations, and limited liability companies. The course examines on a
comparative basis the formation, operation, and sales and liquidation of these entities. Corporate
reorganizations and related transactions are also covered. <p>This course is designed primarily
for students interested in business and will focus on identification and resolution of tax issues in
common business transactions. Students enrolling in Taxation of Business Entities may not also
enroll in Corporate Taxation or Partnership Taxation.
Prerequisite: Basic Federal Income Taxation
Elective Course
Meets Financial Services Concentration Requirements
Final Exam Required