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Virginia Tech

ACIS-5324: Taxation of Business Entities

Description: Tax implications of forming and operating partnerships and corporations and sale and liquidation of a partnership interest. Comparison of tax rules. Modeling financial tax consequences of partnership and corporation formation (both C and S corporations), sale and liquidation of partnership, and purchase and sale of a business entity. Calculation and reporting of taxes and financial statement implications based on variables such as tax rates, timing of tax recognition and investor impact. Pre: Graduate Standing

Pathways: N/A

Course Hours: 3 credits

Prerequisites: N/A

Required By: ACIS-5364, ACIS-5334, ACIS-5754

Corequisites: N/A

Crosslist: N/A

Repeatability: N/A

Sections Taught: 21

Average GPA: 3.59 (rounds to A-)

Strict A Rate (No A-) : 43.29%

Average Withdrawal Rate: 0.00%

Colleen M Green202361.6%37.8%0.6%0.0%0.0%0.0%3.6018
Wilmer E Seago201946.6%53.4%0.0%0.0%0.0%0.0%3.471
Donald R Compton202465.8%31.1%3.1%0.0%0.0%0.0%3.632

Grade Distribution Over Time