University Catalog 2014-2015

University of Colorado Boulder

LAWS-6117 (3) Survey of Business Enterprise Tax

Makes a comparative survey of federal income taxation of C corporations, S corporations, and partnership/limited 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 required for a tax specialist. Prerequisites: Requires prerequisite course of LAWS 6007 (mimimum grade D-).