LAW 5371: Partnership Tax - 2161

Partnership Tax
Class Term:
Fall Term 2015-2016
Catalog Number:
5371
Class Number:
26823
Class Schedule:
Monday, Wednesday
12:30 pm -
1:45 pm
Room:
LAW G12
Type:
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 a 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.

Partnership Tax