NBA 5355
Last Updated
- Schedule of Classes - April 4, 2023 12:09PM EDT
- Course Catalog - April 3, 2023 12:59PM EDT
Classes
NBA 5355
Course Description
Course information provided by the Courses of Study 2022-2023.
This course presents the tax skills necessary to make business decisions pertaining to "flow-through entities" and to a more limited extent transfer taxes, including the estate and gift tax. Emphasis is placed on such "flow-through entities" as partnerships and "S" Corporations. Partnership areas covered include the formation and operation of a partnership, transactions between partner and partnership, distributions from a partnership, including distributions to retiring or deceased partners, sale of a partnership interest, optional adjustments to property basis, and the termination of a partnership. The formation and operational rules surrounding an "S" corporation are also talked about, including the similarities and differences in compliance issues facing both a partnership and "S" corporation.
When Offered Spring.
Seven Week - Second.
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Credits and Grading Basis
1.5 Credits GradeNoAud(Letter grades only (no audit))
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Class Number & Section Details
-
Meeting Pattern
- TR Warren Hall B75
- Mar 15 - May 9, 2023
Instructors
McKinley, J
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Additional Information
Instruction Mode: In Person
Enrollment limited to: Johnson MBA and MPS Accounting students only Add/Drop Dates: January 17th at 9:00am thru January 30th at 11:59pm with an additional Add/Drop period beginning March 15th at 9:00am to March 22nd at 11:59pm. You may add only or drop a second-half class after March 22nd with permission of the faculty. A late fee of $100.00 will be charged for each add or drop transaction. If you are dropping after April 12th you will also receive a "W" on your transcript in addition to the late fees. This course is a Management Science Elective.
Department Consent Required (Add)
Seven Week - Second.
-
Credits and Grading Basis
1.5 Credits GradeNoAud(Letter grades only (no audit))
-
Class Number & Section Details
-
Meeting Pattern
- TR Warren Hall 150
- Mar 15 - May 9, 2023
Instructors
McKinley, J
-
Additional Information
Instruction Mode: In Person
Enrollment limited to: Johnson MBA and MPS Accounting students only Add/Drop Dates: January 17th at 9:00am thru January 30th at 11:59pm with an additional Add/Drop period beginning March 15th at 9:00am to March 22nd at 11:59pm. You may only add or drop a second-half class after March 22nd with permission of the faculty AND a late fee of $100.00 will be charged for each add or drop transaction. If you are dropping after April 12th you will also receive a "W" on your transcript in addition to the late fees. This course is a Management Science Elective.
Department Consent Required (Add)