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Partnership Tax
Class Term:
Fall Term 2022-2023
Catalog Number:
5371
Professor(s):
Professor
Lecture
Credits:
3 (3 Contact, 0 Field)
Priority:
General Enrollment Course
Full Year Course:
No
Category:
Standard Courses
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.