Apr 19, 2024  
2022-2023 Graduate Catalog 
    
2022-2023 Graduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

ACCY 649 - Taxation of Flow-through Entities


Study of the federal income taxation of partnerships and S-corporations, with emphasis on the tax laws related to the formations, operations, allocations, distributions, liquidations, and sales/exchanges of partnership and S-corporation interests.

Prerequisites & Notes
PRQ: A student must earn a grade of C or better in an income tax concepts course prior to enrollment.

Credits: 3