MTAX 6425 - Taxation of S Corporations and Their Shareholders

This course focuses on fundamental tax issues relating to S corporations and their shareholders arising from the formation, operation, and liquidation of S corporations. Course work includes an examination of pertinent federal income tax returns of a S corporation. Prereq: Grade of C (2.0) or higher in ACCT 6140 or ACCT 4410 or at least 6 credit hours of MTAX courses. Restriction: Restricted to graduate business majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3