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Dec 23, 2024
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LAW 5511 - Taxation of Business Entities Credit(s): 3 Prerequisite(s): Income Taxation I (LAW 5501 ) This course provides an introduction to the federal taxation of business entities, namely corporations, partnerships, and limited liability companies. Topics include an introduction and overview of Internal Revenue Code Subchapters C, K, and S; choice of entity issues; and tax issues related to major events in the life of a business. Note: Completion of or co-enrollment in Business Associations I (LAW 5300 ) is recommended.
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