MBT6335
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MBT 6335 - Taxation of the Small Business Corporation (2 Cr.) Online may be available
Accounting (11264)
TCSM - Curtis L. Carlson School of Management
Course description
Federal income taxation of S corporations. Election eligibility; termination of status; treatment of income and deduction items; distributions, basis of stock and debt. Compensation arrangements in closely held corporations; fiscal year issues; personal service corporations; advantages of C corporations vs. S corporations; corporation liquidation and redemption rules; S corporation's built-in gains tax. NOTE: Previous course number was MBT 5335.
prereq: MBT 6231/5230
prereq: MBT 6231/5230
Minimum credits
2
Maximum credits
2
Is this course repeatable?
No
Grading basis
AFV - A-F or Audit
Lecture
Requirements
011707
Fulfills the writing intensive requirement?
No
Typically offered term(s)
Summer Even Year