Course Catalog

NUMBER COURSE TITLE
TA 356
LIMITED LIABILITY COMPANIES AND S CORPORATIONS: A CHOICE OF ENTITY

Examines and compares the entity classification of the S Corporation versus the Limited Liability Corporation. Explores the tax treatment, problems and planning techniques of formation and operation of both entity forms, including eligibility, election, revocation, termination and accounting rules. This is a highly recommended elective course.

Prerequisite: TA 322A and TA 328., Units: 3 , Offered: Summer 2014 , Spring 2014 , Fall 2013