Law Schedule of Classes

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

Apart from their assigned mod courses, 1L students may only enroll in courses offered as 1L electives. A complete list of these courses can be found on the 1L Elective Listings page. 1L students must use the 1L class number listed on the course description when enrolling.


258.5 sec. 001 - Partnership Tax (Spring 2021)

Instructor: Mark Gergen  (view instructor's teaching evaluations - degree students only | profile)
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Units: 3
Grading Designation: Graded
Mode of Instruction: Remote Instruction

Meeting:

    MW 2:10 PM - 3:25 PM
    Location: Internet/Online
    From January 20, 2021
    To May 04, 2021

Course Start: January 20, 2021
Course End: May 04, 2021
Class Number: 31679

Enrollment info:
Enrolled: 9
Waitlisted: 0
Enroll Limit: 15
As of: 05/08 05:45 AM


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. Much sophisticated tax planning for wealthy individuals 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 sophisticated body of rules, which largely are found in the code and regulations, with a focus on transactional tax business planning.

Exam Notes: (TH) Take-home examination
Course Category: Tax, Estates, and Trusts

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Books:
Required Books are in blue

  • Partnership Taxation
    Yin and Burke
    Edition: 4th/2021; students can choose the 3rd ed. The professor will make last year's supplement available to anyone who uses the 3d ed.
    Publisher: Wolters Kluwer/Aspen
    ISBN: 9781543823585
    e-Book Available: Yes
    e-Book procurement note: https://www.amazon.com/Partnership-Taxation-Fourth-Richard-Lipton-ebook-dp-B076T8LM19/dp/B076T8LM19/ref=mt_other?_encoding=UTF8&me=&qid=
    Copyright Date: To Be Determined
    Price: $277.00
    Price Source: user provided

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