ACCT-6430 (3) Taxation of Partnerships

Studies federal income taxation of pass-through entities such as those used by most small businesses in the U.S. Includes creation, operation, distributions, sale of interests, and liquidation. Same as LAWS 6167. Requisites: Requires prereq. course of ACCT 5440 (min grade D-). Requires coreq. courses of ACCT 6420 and 6700. Restricted to Acct, Fnce/Acct, Info Syst/Acct, Syst/Acct Concurrent Dgr students or Acct, Acct/Taxation or Business Admin (BUAD) graduate students only.