May 13, 2024  
2024-2025 University of Wyoming Catalog 
    
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2024-2025 University of Wyoming Catalog
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ACCT 4071 - 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.

Prerequisite: ACCT 3070 and ACCT 3230 or approval of the instructor.


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