May 21, 2019  
Graduate Record 2008-2009 
Graduate Record 2008-2009 [ARCHIVED RECORD]

GCOM 743 - Taxation of Passthrough Entities

This case-oriented, transaction-based course addresses the various legal, business, and tax issues arising in connection with the start-up of new business and with the formation, operation, distributions, reorganization, and termination of liability companies, partnerships, S corporations and other conduit entities (e.g., real estate investment trusts and mutual funds). The course provides in-depth coverage of the technical rules of Subchapters K and S and places special emphasis on the identification and implementation of tax-planning strategies available to conduit entities and their owners. The course contains modules on entrepreneurship and accounting for partnership transactions.

Credits: 3