Course Description

LAWS 6117
Survey of Business Enterprise Taxation
General Description:
A comparative survey of the federal income taxation of C corporations, S corporations, and partnerships/limited liability companies, the principal entity choices for conducting business in the United States. Coverage includes formation, operations, distributions, sales of interests, and liquidation. Suitable for students seeking an introduction to this material as background for business or real estate practice, but without the level of detail required for a tax specialist. Prerequisite: Income Taxation, LAWS 6007.

No sections exist for this course.