MSAS 614 - Tax II

Unit(s): 2

This course examines the income tax treatment of business entities and complex transactions. Students analyze the formation, operation, and dissolution of partnerships, corporations, S corporations, estates, and trusts. The course emphasizes entity selection, tax planning strategies for business structures, and the tax implications of various contractual relationships, enabling students to provide sophisticated tax advisory services to business clients.

Prerequisite: MSAS 609 with a minimum grade of C-
Restriction: Field of Study Restricted to Accounting
School of Management