Course Description

LAWS 6117
Survey of Business Enterprise Taxation
General Description:
Makes a comparative survey of federal income taxation of C corporations, S corporations, and partnerships/lomited liability companies, the principal entity choices for conducting business in the United States. Includes formation, operations, distributions, sales of interests, and liquidation. Suitable for students seeking introductory background for business or real estate practice, without the detail require for a tax specialist. Prerequisite: Income Taxation (LAWS 6007).

No sections exist for this course.