MACC 7510. Corporate and Partnership Taxation. 3 Hours.
Prerequisite: ACCT 4500 with a grade of "C" or better. An introduction to the tax aspects of corporations and partnerships. The course includes coverage of the tax consequences associated with a C- corporation's formation, operations, distributions, reorganization, and liquidation. It also includes an introduction to the taxation of flow-through entities, focusing on S- corporations and partnerships.
