Southern New Hampshire University

TAX 660: Tax Factors in Business Decisions

A study guide to SNHU's TAX 660, the graduate introduction to tax issues in business and personal financial planning for non-accounting students.

Updated October 2026 · 5 min read

TAX 660 at Southern New Hampshire University (SNHU) introduces tax factors that matter in business and personal financial planning decisions. SNHU lists it at 3 credits and open only to non-accounting students.

It is designed for managers and finance professionals who are not accountants, so the challenge is learning enough technical vocabulary to make sound decisions and talk to tax advisers. Many students find the range of entities and topics wide for an introduction.

Course at a Glance

ItemDetails
UniversitySouthern New Hampshire University
Code and titleTAX 660 Tax Factors in Business Decisions
LevelGraduate, 3 credits
Who can take itNon-accounting students only, according to the catalog
PrerequisiteOne of MBA 500 or MBA 503
Background preparation6 credit hours in accounting or the equivalent

What TAX 660 Covers

SNHU's catalog names the following areas.

TopicWhy it matters for decisions
Regular corporations and S corporationsEntity choice changes who pays tax and how
PartnershipsPass-through treatment affects owners directly
FiduciariesTrusts and estates have their own tax rules
Tax sheltersUnderstanding legitimate planning versus abusive arrangements
Tax researchFinding authority to support a decision

Key Concepts Explained

Entity Choice as a Business Decision

Choosing a corporation, S corporation or partnership affects the tax paid by the business and its owners. As a manager you do not need every rule, but you must know which questions to ask.

Illustration (invented question, method only): "Should the owners operate as an S corporation or a partnership?" A useful answer lists the factors to compare, such as how profit is taxed at business and owner level, restrictions on ownership, and administration, then states what extra information a tax adviser would need.

Legitimate Planning Versus Tax Shelters

Planning uses the law as written to arrange affairs efficiently. Abusive shelters exist mainly for tax benefits with little business purpose. Explain the difference carefully and avoid recommending anything you cannot support with authority.

Research Habit

Because the course lists tax research, practice stating a question, finding the source, and quoting the key rule in your own words.

Typical Assignments and How to Approach Them

Exact tasks are set in the course. The formats below are common for introductory graduate tax courses and are general guidance only.

Assignment typeWhat it testsHow to approach it
Entity comparisonKnowledge of structuresUse a table with identical criteria for each entity
Business decision memoApplying tax factors to a choiceGive advice, the tax reasoning and the risks
Fiduciary or planning caseRecognizing special rulesIdentify the taxpayer first, then the relevant rules
Research questionUsing authorityState the question, cite the rule, apply it

Writing as a Non-Accountant for Decision-Makers

This course is for students who are not accountants, so the best answers translate tax rules into decisions. Use plain terms, define technical words once, and state what a manager should do or ask next.

A good test is to explain your answer to a colleague outside finance. If they can repeat the main point and the reason, the answer is working. If not, simplify it.

A Decision Grid for Entity Questions

Factor to compareWhy it matters
How profit is taxedDetermines who pays and when
Owner flexibilityWho can own and how profit is shared
Administrative burdenCost and effort of compliance
Exit and future plansEffect on sale or restructure

Add cells with notes from your course as you go. Using the same grid for every case builds a habit and gives your memos a clear structure.

What a Strong TAX 660 Submission Looks Like

A strong submission is short on technical detail and long on reasoning. It identifies the decision, lists the tax factors that bear on it, compares the options and recommends one. It also says what extra information a specialist would need.

Because the course is open only to non-accounting students, markers look for sound decision logic and correct use of terms, not deep technical computation. Aim for accuracy on the basics and clarity in the explanation.

Where Students Get Stuck

Study Tips for TAX 660

How We Help with TAX 660

Send the prompt, any case facts and the rubric. A writer with tax and finance knowledge can explain the concepts for a non-specialist, prepare a model decision memo for a comparable case, or review your draft for accuracy and clarity. Verify any figures against official sources for the year in your assignment.

GradeEssays is independent and not affiliated with SNHU. Our work is a study and reference aid; submit your own work under SNHU's academic integrity policy. Orders are written from scratch, include free revisions within the scope of your original request, and are refunded in full if late.

Make TAX 660 Concepts Clear

Share the assignment and your draft. We prepare a model explanation or review your work for accuracy and clarity.

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Frequently Asked Questions

Who can take TAX 660?

SNHU's catalog says it is open only to non-accounting students.

What is the prerequisite for TAX 660?

One of MBA 500 or MBA 503.

What background does SNHU recommend?

Six credit hours in accounting or the equivalent.

What topics does TAX 660 include?

Regular and S corporations, partnerships, fiduciaries, tax shelters and tax research.

How many credits is TAX 660?

Three credits at graduate level.

Can you help me explain entity choice?

Yes. We can help you structure the comparison and check your reasoning, while you submit your own final work.