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    Dec 16, 2025  
2025-2026 Catalog 
    
2025-2026 Catalog

LLM 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. Prerequisite(s): LLM 322A  and LLM 328 . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): TA 356 .


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