MTax 532 S Corporations Taxation
Examination of tax treatment, tax problems, and tax planning techniques involving S corporations; eligibility rules; election, revocation, and termination; treatment of income, deductions, and credits; determining the shareholder's taxable income; pass-through of corporate net operating loss; distributions of previously taxed income; and special taxes applicable to S corporations.
Prerequisite
Actg 527 and Actg 531.