Business Taxation

Business Taxation - Professor Jack Bogdanski

• Course Number: LAW-231
• Course Type: Foundational
• Credits: 3
• Enrollment Limit: Determined by the Registrar
• Description: An introduction to federal income taxation of business entities—corporations, partnerships, and limited liability companies (LLCs). Tax considerations relevant to choosing a form of business will be emphasized, as well as tax consequences of the formation of C corporations, S corporations, partnerships and LLCs. Some time also will be spent on taxation of the operation and sale of corporate, partnership, and LLC businesses; on taxation of buyouts of shareholders, partners, and LLC members; and on allocation of tax items among owners.
• Prerequisite: Income Tax I (LAW 126)
• Evaluation Method: Final examination
• Capstone: no
• WIE: no