HADM 4422 Taxation and Management Decisions
Fall. 3 credits. Elective. Limited to 75 students. Prerequisite: junior, senior, or graduate standing. L. Hensley.
This course introduces students to the tax advantages and disadvantages of the various organizational structures, including corporations, partnerships, and subchapter “S” corporations. Other topics include financial information reporting to tax authorities and to shareholders and how these reports differ; the use of depreciation methods to achieve tax reductions; and syndication techniques and the role tax laws play in promoting private investments and development.