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Elective Course
4 Credit(s)
Law 639
Staff
This course addresses the tax implications of (a) the formation of partnerships, limited liability companies and “C” and “S” corporations, (b) the operation of these entities including non-liquidating distributions, and (c) the liquidation of these entities. This course is recommended for those students who wish to develop a general business practice or to develop an expertise in taxation of business entities. Federal Tax is a prerequisite for this course.
