Schedule of Classes
Class times for Spring, 2009 have not been released yet.258.5 sec. 1 - Partnership Tax (Spring 2009)
Instructor: Mark Gergen (view instructor's teaching evaluations | profile)
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Units: 3
Meeting Time: -
Meeting Location: -
Course Control Number (Non-1Ls): 49895
The course covers federal income tax rules on partnerships and similar entities, such as limited liability companies. These rules mostly are in Subchapter K of the Internal Revenue Code. We will cover the formation, operation, and dissolution of partnerships, the transfer of partnership interests, transactions between partners and partnerships, and the aggressive use (and sometimes abuse) of the partnership form. We may look briefly at the rules on closely held corporations found in Subchapter S. Anyone who is interested in practicing tax should take the course. Partnerships are the vehicle of choice for many businesses and transactions because of the flexibility of the tax rules.
Prerequisites:
Federal Income Taxation
Exam Notes: TH
Course Category: Tax, Estates, and Trusts
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Books:
Books for this term are unavailable.
