ANALYSIS OF TAXATION FOR PASS-THROUGH ENTITIES

Prerequisites & course information

Requisites: ACCT I S 620 and graduate/professional standing, declared in Business: Accounting and Business Analysis MSB, or declared in graduate Business Exchange program Course Designation: Grad 50% - Counts toward 50% graduate coursework requirement Repeatable for Credit: No Last Taught: Fall 2026 Learning Outcomes: 1. Demonstrate the ability to read, comprehend, and apply complex regulatory materials. Audience: Graduate 2. Demonstrate an in-depth knowledge of the structure and principles underlying the federal income taxation of partnerships and limited liability companies. Audience: Graduate 3. Recognize the tax implications and planning opportunities presented in the formation, operation, and liquidation of partnerships and limited liability companies. Audience: Graduate 4. Apply a framework for integrating tax planning and structuring business and accounting transactions. Audience: Graduate Learning Outcomes: 1. Demonstrate the ability to read, comprehend, and apply complex regulatory materials. Audience: Graduate 2. Demonstrate an in-depth knowledge of the structure and principles underlying the federal income taxation of partnerships and limited liability companies. Audience: Graduate 3. Recognize the tax implications and planning opportunities presented in the formation, operation, and liquidation of partnerships and limited liability companies. Audience: Graduate 4. Apply a framework for integrating tax planning and structuring business and accounting transactions. Audience: Graduate