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 2022)

Instructor: Mark Gergen  (view instructor's teaching evaluations - degree students only | profile)
Instructor: Adam Nguyen  
View all teaching evaluations for this course - degree students only

Units: 3
Grading Designation: Graded
Mode of Instruction: In-Person

Meeting:

    TuTh 2:10 PM - 3:25 PM
    Location: Law 107
    From January 11, 2022
    To April 22, 2022

Course Start: January 11, 2022
Course End: April 22, 2022
Class Number: 31499

Enrollment info:
Enrolled: 6
Waitlisted: 0
Enroll Limit: 20
As of: 12/07 04:29 PM


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.

Prerequisites:
Income tax is strongly recommended.

Exam Notes: (TH) Take-home examination
Exam Length: 6 hours
Course Category: Tax, Estates, and Trusts
This course is listed in the following sub-categories:
Business Law

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Readers:
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Books:
Required Books are in blue

  • Partnership Taxation
    Yin and Burke
    Edition: 4th/2021
    Publisher: Wolters Kluwer/Aspen
    ISBN: 9781543823585
    e-Book Available: Yes
    e-Book procurement note: https://www.wklegaledu.com/Yin-Taxation4
    Copyright Date: To Be Determined
    Price: $290.00
    Price Source: user provided

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