Taxation of Partnerships



SLN #: 21793
Course Prefix: LAW-691
Course Section: 017
Credit Hours: 2
Instructor(s): Guerin

Course Description:
THIS IS A COMPRESSED COURSE THAT WILL MEET ON FRIDAYS FOR 7 WEEKS BEGINNING JANUARY 21. THE FINAL CLASS WILL MEET ON MARCH 4. THE FINAL EXAM WILL BE ADMINISTERED AT 1:30 PM ON FRIDAY, MARCH 11.

This course will cover such topics as: why partnerships are the ownership vehicle for tax shelter investments; Comparison of Partnership taxation with other entities; formation of, and transfer and contributions of assets from partners 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
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 Tax
Final Exam Given: Yes
Final Exam Type: In-Class
Attendance Policy: Per Statement of Student Policies
Online Course Site: None