Nov 26, 2024  
2022-2023 Graduate Catalog 
    
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2022-2023 Graduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

ACCY 660 - Advanced Partnership Taxation

Study of advanced topics and planning issues related to federal income taxation of partnerships and partners. Advanced issues related to the operation of and distributions from partnerships; specific rules for the taxation of limited liability companies and their members, section 704(c) allocations, family partnerships, disguised sales, payments to retiring partners, and the use of partnerships by corporations in joint ventures.

Prerequisites & Notes
PRQ: A grade of C or better in ACCY 649 or consent of department.

Credits: 3