Apr 21, 2024  
2021-2022 Graduate Catalog 
    
2021-2022 Graduate Catalog [ARCHIVED CATALOG]

Add to Portfolio (opens a new window)

ACC 634 Taxation of Partnerships and Pass Through Entities (3 credits)

Hours: 3 classroom + 0 lab/studio
Prerequisite(s): ACC 520  or permission of MAAC program director.
Taught: Variable, check with department
Concepts of partnership taxation including contributions of property and services. Partner basis, partnership liabilities, distributions sales or exchanges of partner’s interest. Election of S corporation status, distribution to shareholders, liquidation, sales of corporation.



Add to Portfolio (opens a new window)