Portland-State-University 2023-2024 Bulletin

Actg 532 S Corporations Taxation

Examination of tax treatment, tax problems, and tax planning techniques involving S corporations; eligibility rules; election, revocation, and termination; treatment of income, deductions, and credits; determining the shareholder's taxable income; pass-through of corporate net operating loss; distributions of previously taxed income; and special taxes applicable to S corporations.




Actg 527 and Actg 531.
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