MBA 6835 - Corporate and Other Business Entities Tax

Prerequisite(s): MBA 5050.
An interactive study of the tax treatment and nontax factors that influence business decision-making based on the legal and tax forms for conducting a business (sole proprietorship, partnership, Limited Liability Corporation, S Corporation, and C Corporation). This course focuses on the role of earnings and profits in corporate distributions, the qualified business income deduction for pass-through entities, and the tax effects on the owner(s) of the various business forms. Credit(s): 3