MBT 5335: Taxation of the Small Business Corporation

2 Credits

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

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All Instructors

B+ Average (3.447)Most Common: A- (29%)

This total also includes data from semesters with unknown instructors.

45 students
  • 4.34


  • 4.37


  • 4.08



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