Nov 30, 2023  
Loyola Marymount University Bulletin 2023-2024 
Loyola Marymount University Bulletin 2023-2024

ACCT 6124 Taxation of Flow-Through Entities

3 semester hours

This course discusses the concepts and principles of taxation of flow-through entities, including: S corporations, limited liability partnerships (LLPs) and limited liability companies (LLCs). The course involves the tax consequences to the shareholders, partners, and members of these entities including formation, operation, sale, and liquidation.

Graduate standing required.