Jul 26, 2025  
2025-2026 Catalog 
  
2025-2026 Catalog

HBA 415 - Advanced Corporate and Partnership Taxation


Credit Hours: 3

Deals with the theory and principles of taxation of entities. The course addresses corporate taxation (formation, dividends and redemptions, mergers and international transactions); partnership and S corporation taxation; tax treatment of exempt entities; and the taxation of trusts, estates, and gifts.

Prerequisites: HBA 411 (C or better)