Courses@Boalt
NOTE: Course offerings change. Classes offered this semester may not be offered in future semesters.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
