Courses@Boalt
NOTE: Course offerings change. Classes offered this semester may not be offered in future semesters.258.5 sec. 1 - Partnership Tax (Spring 2011)
Instructor: Mark Gergen (view instructor's teaching evaluations | profile)
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Units: 3
Meeting Time: MTu 3:35-4:50
Meeting Location: 129
Course Start: January 10, 2011
Course Control Number (Non-1Ls): 49766
The course covers the taxation of business enterprises that are taxed on
a pass-through basis, such as partnerships and limited liability
companies. In the modern world most non-publicly traded business
enterprises are subject to these rules. In addition large publicly
traded companies often make use of the partnership form in parts of
their operations and financing transactions. The course is an
opportunity to work with a famously complex body of rules, which are
largely found in the code and regulations, with a focus on transactional
planning using the rules. While the rules are complicated, they are
sufficiently self-contained that a student can genuinely master the
subject in a 3-credit course, attaining a level of understanding and
comfort working with the rules that few have. Corporate tax is not a
prerequisite.
Prerequisites:
Income tax
Exam Notes: TH
Course Category: Tax, Estates, and Trusts
This course is cross-listed in the following categories:
Business Law
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Readers:
No reader.
Books:
Required Books are in blue
- Partnership Taxation
Yin and Burke
Edition: 1st
Publisher: Aspen
ISBN: 9780735526327
Copyright Date: To Be Determined
Price: To Be Determined - Selected Federal Taxation Statutes and Regulations
Lathrope
Copyright Date: To Be Determined
Price: To Be Determined
