May 21, 2025  
2023-2024 University of Wyoming Catalog 
    
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2023-2024 University of Wyoming Catalog [ARCHIVED CATALOG]

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ACCT 5071  - Pass-Through Entities

Max Credit 3

This course covers the key principles of partnership taxation including entity selection, partnership formation and operation, capital account maintenance, special allocations, 704(c) property contributions, partnership liabilities, distributions, and other partnership transactions.


Dual Listed Dual listed with ACCT 4071

Prerequisite: ACCT 3070; ACCT 3230


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