S Corporations | TAX-4015

This elective course addresses the federal taxation of S corporations and their shareholders. Topics covered include qualification as an S corporation, elections, the flow through of items to shareholders, basis in S stock and debt, accumulated adjustments account, the built-in gains tax, and passive activity limitations and taxes. Prerequisite: TAX 4002 - Corporation Taxation.

Prerequisites: N/A
Credit Hours: 2
ULW: This course does not satisfy the Upper Level Writing requirement (ULW)


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