ACCT-5450 (3) Income Taxation of Business Entities

Examines the income tax consequences of business entities. Focuses on regular corporations, partnerships, limited liability companies and S corporations. Same as ACCT 4825. Requisites: Requires prerequisite course of ACCT 3230 (minimum grade D-). Restricted to Accounting (ACCT), Accounting Taxation (ACTX) or Business Administration (BUAD) graduate students only.