MBT6335: 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. NOTE: Previous course number was MBT 5335. prereq: MBT 6231/5230

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All Instructors

B+ Average (3.260)Most Common: B (23%)

This total also includes data from semesters with unknown instructors.

52 students
WFDCBA
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