FEDERAL INCOME TAX CORP/PARTN

Catalog description

FEDERAL INCOME TAXATION OF CORPORATIONS & PARTNERSHIPS is a course that provides broad coverage of the basic principles of the federal income tax as applied to corporations and shareholders, partnerships and partners, and limited liability companies and their members. The course will require a careful study of relevant provisions of the Internal Revenue Code and Regulations, as well as some cases. Discussion will center around fact situations and will involve questions of law and strategy relative to formation, operation and liquidation of partnerships and corporations, consideration of transactions between the entity and its partners or shareholders, and choice of entity considerations.