MACC 630 - Federal Taxation of S-Corps

Institution:

Westminster College (Salt Lake City)

Subject:

Master of Accountancy

Description:

This is an introductory course to the federal taxation of sub-chapter S corporations. Topics for this course include eligibility requirements; how to make sub-chapter S elections; state tax issues; trusts that qualify as S corporation shareholders; S corporation accounting and reporting; allocation of income, losses, deductions; adjustments to basis; and distributions and accumulated adjustments account.

Credits:

2.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.westminstercollege.edu

Phone Number:

(801) 484-7651

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Four-one-four plan

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