ACC 548 - Tax Of Partnership/ Sub

Institution:

Eastern Connecticut State University

Subject:

Description:

Taxation of Partnerships and Subchapter S Corporations Prerequisites: None This course will provide students with an in-depth analysis of the taxation of pass-thru entities that includes partnership and Subchapter S electing corporations. Attention will be directed towards recent developments in partnership and Subchaper S entity taxation, ethics and reporting practices promulgated by the Internal Revenue Code and how they are applied to tax practitioners in public and private accounting. Topics include formation, operations and allocation of partnerships and Subchapter S corporations, non-liquidating distributions, terminations, reorganizations and ethical considerations. 3.000 Credit Hours 3.000 Lecture hours Levels: Graduate Schedule Types: Lecture School of Educ & Prof Studies College Business Administration Department

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.easternct.edu/

Phone Number:

(860) 465-5000

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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