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258.5 sec. 1 - Partnership Tax (Spring 2012)

Instructor: Mark Gergen  (view instructor's teaching evaluations | profile)
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Units: 3
Meeting Time: TuTh 2:10-3:25
Meeting Location: 145

Course Start: January 10, 2012
Course Control Number (Non-1Ls): 49817


The course covers the taxation of business enterprises that are taxed on a pass-through basis, including all forms of partnerships and limited liability companies. These rules apply to most non-publicly traded business enterprises. In addition, much sophisticated tax planning for the wealthy and in the corporate and international sectors uses entities taxed as partnerships because of the flexibility of the tax rules governing partnerships. The course provides an opportunity to work with a complex body of rules, which are largely found in the code and regulations, with a focus on transactional planning.

Prerequisites:
The basic income tax course.

Exam Notes: TH
Course Category: Tax, Estates, and Trusts

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Readers:
No reader.

Books:
Required Books are in blue

  • Federal Income Tax Code and Regulations
    any of the supplements
    Edition: Any relatively current edition
    Copyright Date: To Be Determined
    Price: To Be Determined
  • Partnership Taxation
    Yin & Burke
    Edition: 1st
    Publisher: Wolters Kluwer
    ISBN: 9780735526327
    Copyright Date: To Be Determined
    Price: To Be Determined

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