Portland-State-University 2024-2025 Bulletin

MTax 531 Pass-through Entities I

Taxation of partnerships and other entities electing to be taxed under Subchapter K, such as LLCs; capitalization; determination of taxable income, allocation of tax items; loss limitations; distributions; 754 elections; recourse and nonrecourse liabilities; disposition of interests; dissolution.

Credits

4

Prerequisite

MTax 525
  • Up one level
  • 500