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Partnership Tax
Class Term:
Fall Term 2016-2017
Catalog Number:
5371
Class Number:
25586
Class Schedule:
Monday, Wednesday
9:00 am
10:15 am
Room:
LAW G18
Lecture
Credits:
3 (3 Contact, 0 Field)
Priority:
General Enrollment Course
Full Year Course:
No
Category:
Standard Courses
Grading Details
This course will have short drafting exercises (10% of the grade) and an in-class final examination (90% of the grade).
Prerequisites
Description
This course involves the study of the federal income tax treatment of partners and partnerships. We will examine the tax issues that arise in connection with the formation, operation, and liquidation of partnerships. We will also study the tax consequences of acquiring or transferring a partnership interest and of transactions between partners and partnerships. Some attention may be given to comparisons with the tax treatment of C and S corporations.