Carlson School of Management

MBT 5335 Taxation of the Small Business Corporation

Federal income taxation of S corporations. Election eligibility; termination of status; treatment of income and deduction items; distributions, basis of stock and debt. Compensation arrangements in closely held corporations; fiscal year issues; personal service corporations; advantages of C corporations vs. S corporations; corporation liquidation and redemption rules; S corporations built-in gains tax.

Summer 2014

Section 200 LEC (82266)

2 credits

A-F; prereq 5230, MBT student

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