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Aug 31, 2024
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2022-2023 Catalog [ARCHIVED CATALOG]
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TA 356 Choice of Entity 3 unit(s) Examines and compares the tax characteristics of business and investment entities. Explores the tax treatment, problems and planning techniques of formation and operation of entities, including effective tax rate, eligibility, election, revocation, termination and accounting rules. This is a highly recommended elective course. Prerequisite(s): TA 322A and TA 328 . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 356.
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