MBT 5335: Taxation of the Small Business Corporation
Federal income taxation of S corporations. Election eligibility; termination of status; treatment of income and deduction items; distributions, basis of stock and debt. Compensation arrangements in closely held corporations; fiscal year issues; personal service corporations; advantages of C corporations vs. S corporations; corporation liquidation and redemption rules; S corporations built-in gains tax.
 
Requirements: MBT student
Grading Basis: A-F or Audit
 
Term:Section:Credits:Class#:Instructor:Meets:Session:Location:Enrollment:
Summer, 2010200283055Harn,Virginia AT
05:45 PM- 09:05 PM		MBT Summer SessionCarlson School of Mgmt 1-14948