Recent SemestersSpring 2027, Spring 2026Class Size35 studentsCredits3PrerequisiteBUS 150 with a minimum grade of C or equivalent experience Transfers ToCSUDescriptionThe course involves an examination of the federal income taxation of corporations, partnerships and their owners. Topics include choice of entity, business formation, operating rules, distributions, and liquidations. Back to Top | Print-Friendly Page (opens a new window) Facebook this Page (opens a new window) Tweet this Page (opens a new window) Add to Backpack (opens a new window) All catalogs © 2026 El Camino College. Powered by Modern Campus Catalog™ . 