GAT 810 Advanced Issues in Partnership and Corporate Taxation

This course examines the various forms of business entity and the tax implications of each. Covered forms of business include C Corporations, S Corporations, Partnerships and Limited Liability Companies. The course also covers the formation, operation and liquidation of each, with particular emphasis on comparing and contrasting the strengths and weaknesses of each. PREREQUISITE(S): GAT601, GAT720 and GAT721