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  • Berkeley Global

Taxation for Corporations and Other Flow-Through Entities

BUS ADM X419.5

40229
Delivery Options Online

Learn about income taxation of various entity types: corporations ("S" and "C"), LLCs, sole proprietorships, partnerships, estates, and trusts. We'll also discuss gift and transfer taxes, and review rules governing the formation, operation, and disposition of partnerships and corporations.

Prerequisites:

To succeed in this course, it is suggested that students take Intermediate Accounting I BUS ADM X421.1, Intermediate Accounting II BUS ADM X421.2, Advanced Accounting BUS ADM X421.3 or equivalent prior to taking this course.

Course Outline

Expand or collapse section

Course Objectives

  • Diagnose when it is appropriate to seek the advice of lawyers and accountants about the tax consequences of various business decisions
  • Broadly interpret the equity and income effects of tax provisions on the economy as a whole and on individual businesses

What You Learn

  • Entity types
  • Corporate formations
  • Capital structure
  • Corporate taxes
  • Corporate distributions, current and liquidating
  • Reorganizations and consolidations
  • Partnerships
  • S Corporations
  • Gift Tax
  • Estate Tax
  • Income taxation of trusts and estates
  • Administrative procedures and issues


How You Learn

  • Textbook
  • Instructor commentary
  • Self-study assignments
  • Classroom discussions


Is This Course Right for Me?
The class is designed to aid students who are preparing to take the CPA exam by providing the necessary material for a core understanding of the topics. It will not prepare one for the questions on the exam itself.

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Sections

Section 033

Aug 26 to Dec 16

Type: Live Online

Instructor:

  • Gregory Crofton, EA, CFP(R)

Cost: $1,450.00

See section 033 Details

Type Live Online

Days

T

Time

6:00PM to 9:00PM Pacific Time

Dates

Aug 26, 2025 to Dec 16, 2025

Location

Live Online

Schedule and Location

View Details

Instructional Hours

45.0

Location

Live Online

Delivery Options

Online

Available for Credit

3 semester units

Section Notes

Students will receive access to the course in Canvas on the course start date. Zoom meeting information will be emailed to enrolled students before the first class meeting and posted to the announcements page in Canvas.

Schedule Note: There will be no class on Tuesday, September 16th. There will be no class on Tuesday, November 11th in observance of the academic and administrative holiday. 

Fall 2025 enrollment opens on June 16!

This course applies to the following programs:

Certificate Program in Accounting

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Required Courses

  • Intermediate Accounting I
  • Intermediate Accounting II
  • Advanced Accounting
  • Auditing and Attestation
  • Accounting Ethics
  • Taxation for Corporations and Other Flow-Through Entities

Learn More About This Program

Certificate Program in Personal Financial Planning

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Required Courses

  • Survey of Personal Financial Planning
  • Income Taxes and Personal Financial Planning
  • Investments in Personal Financial Planning: General Principles and Methods
  • Behavioral Finance
  • Insurance in Personal Financial Planning
  • Employment Benefits and Retirement Planning
  • Estate Planning
  • Personal Financial Planning Capstone

Electives

  • Stock Compensation and the Management of Concentration Risks and Opportunities
  • Real Estate Investments for Financial Planners
  • Retirement Income Planning
  • Taxation for Corporations and Other Flow-Through Entities

Learn More About This Program

Notes

Departmental contact: extension-business@berkeley.edu

Instructional Types

Live Online
Live Online courses provide an interactive learning experience with scheduled synchronous online sessions held via Zoom video conferencing (Pacific Time). Learn more about the Live Online format.
Online, Start Anytime
Continuous enrollment course begins when you enroll. You have a minimum of 90 days and a maximum of 180 days to complete the course.
Online, Fixed Date
Enroll in this course by its start date and complete it by its specified end date. There are no live sessions, but plenty of opportunities to collaborate with your classmates and instructor.
Classroom
Take classes in-person at one of our buildings or partner locations.

English Language Proficiency Requirements

All of our courses are taught in English. If English is not your first language, please use the following test scores as guides in order to be successful:

  • TOEFL: 90
  • IELTS Academic Format: 7
  • DAAD: C1
  • TEM-4 or TEM-8: Level 70
  • Duolingo: 125

Note: You do not need to submit test scores.

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Berkeley, CA 94704-7000

extension@berkeley.edu

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Course Fee

Gregory Crofton, EA, CFP(R)

Gregory Crofton is the owner of Adap Tax Financial, Inc where he provides financial and tax advice to individual and business clients. He is an IRS Enrolled Agent and holds the CERTIFIED FINANCIAL PLANNER(TM) or CFP® certification. He is a graduate of the University at Albany and the Haas School of Business at U.C. Berkeley where he studied finance and accounting. He also holds a Certificate in Personal Financial Planning from the U.C. Berkeley Extension.

BUS ADM X419.5 - 033 - Taxation for Corporations and Other Flow-Through Entities

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