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2016-2017 Graduate Catalog
Northern Kentucky University
   
 
  Jan 19, 2018
 
 
    
2016-2017 Graduate Catalog [ARCHIVED CATALOG]

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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.



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