Taxation of Partners & Partnerships

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

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/Upper-Level Writing Requirement: No
Skills Requirement: No
Simulation Course: No
Experiential Learning: No
Seminar: No
Prerequisite: Federal Income Taxation
Special Withdrawal Course: No
Final Exam Given: Yes
Final Exam Type: In-Class - Completely Secure
Attendance Policy: Per Statement Of Student Policies

* The law school has a policy that is used to calculate credit hours. Please see the Statement of Student Policies.