ClassInfo - Summer 2016 Master of Business Taxation Classes

Summer 2016 | MBT 5335 Section 200: Taxation of the Small Business Corporation (83647)

Instructor(s): Virginia Harn
Class Component:: Lecture
Credits:: 2 Credits
Grading Basis:: A-F or Audit
Instructor Consent:: No Special Consent Required
Instruction Mode:: In Person Term Based
Times and Locations:: MBT Summer Session

06/20/2016 - 08/11/2016

Tue 05:45PM - 09:05PM

UMTC, West Bank

Carlson School of Management 1-132

Course Catalog 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. prereq: 5230, MBT student
Class Description:: This course covers the federal income taxation of S corporations, including 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; the advantages of S corporations; corporation liquidation and redemption rules; and the S corporation's built-in gains tax.
Textbooks:: https://bookstores.umn.edu/course-lookup/83647/1165
Instructor Supplied Information Last Updated:: 7 July 2010

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