University Catalog 2014-2015

University of Colorado Boulder

ACCT-5460 (3) Business Entity Taxation

Examines the income tax consequences of business entitles. Focuses on regular corporations, partnerships, limited liability companies and S corporation. Same as ACCT 4460. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration (BUAD) graduate students only.