Partnership Taxation

Catalog description

This course will study the federal income tax treatment of partnerships and other entities treated as partnerships, including limited liability companies. The course will examine partnership formations, contributions to and distributions from partnerships, partnership operations, including special allocations of income and losses among partners, transfers of partnership interests, and partnership dissolution. This course will be taught using the problem method of instruction. Credit Hour : 1-3 Prerequisites: LAW 5375 Basic Federal Income Taxation