Taxation of Partners & Partnerships



SLN #: 15922
Course Prefix: LAW-691
Course Section: 005
Credit Hours: 2/3
Instructor(s): Guerin

Course Description:
THIS IS A COMPRESSED COURSE THAT WILL MEET ON SATURDAYS FOR 7 WEEKS BEGINNING JANUARY 24. THE FINAL CLASS WILL MEET ON MARCH 7. THE FINAL EXAM WILL BE ADMINISTERED AT 10 AM ON SATURDAY, MARCH 21.

This course will cover such topics as: why partnersips are the ownership vehicle for tax shelter investments; Comparison of Partnership taxation with other entities; formation of, and transfer and contributions of assetts from partnes to partnerships; distributions of cash and other property from Partnerships to partners; how partnership income and losses are taxable to the partners; Partnership liquidations; and other considerations in Partnership tax planning.

Additional Information:
Credit Hours: 2/3
Grading Option: Numeric Grade and ONE-Time Pass Option is Available, or Letter Grade Only
Graduation Writing Requirement: No
Flexible Writing Requirement: No
Skills Requirement: No
Prerequisite: Federal Income Taxation
Final Exam Given: Yes
Final Exam Type: In-Class
Attendance Policy: Per Statement of Student Policies
Online Course Site: None