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Partnership TaxClass Term:
Fall Term 2019-2020Catalog Number:
3 (3 Contact, 0 Field)Priority:
General Enrollment CourseFull Year Course:
Grade will be based on class participation and a take-home exam.
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.