Course Details

S Corporations and Other Specially Taxed Entities

"This course focuses primarily on the federal income taxation of corporations and shareholders eligible for single-tax/""pass-thru"" treatment under subchapter S of the Internal Revenue Code (including the substantial interface between subchapters ""C"" and ""S""). Course coverage also includes an introduction to ""disregarded entities,"" ""check-the-box"" corporations, and other special corporate tax regimes applicable to certain closely-held entities. REGISTRATION REQUIREMENTS: BUSCOM 690 Basic Federal Income Tax or enrollment in the Tax LLM program is a pre-requisite for this course. The course is not open to JD students who have taken the JD Corporate Tax course."

Catalog Number: TAXLAW 602


Course History

Fall 2019
Title: S Corporations
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 45     Actual: 19

Fall 2018
Title: S Corporations
Faculty:
Section: 1     Credits: 2.0
Capacity: 45     Actual: 24

Fall 2017
Title: S Corporations and Other Specially Taxed Entities
Faculty:
Section: 1     Credits: 2.0
Capacity: 45     Actual: 24

Fall 2016
Title: S Corporations and Other Specially Taxed Entities
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 45     Actual: 32