Feb 01, 2025  
2024-2025 University of Wyoming Catalog 
    
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2024-2025 University of Wyoming 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.

Prerequisite: ACCT 3070; ACCT 3230
Dual Listed Dual listed with ACCT 4071


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