Partnership Tax
SLN #: 39707Course Prefix: LAW-791
Course Section: 1005
Credit Hours: 2
Instructor(s): Chodorow
Course Books: View List of Books
Course Description:
This course is designed to introduce students to the key concepts and issues in partnership taxation, including formation, operations, allocations of income and deductions, distributions, and other important topics. The pass-through regime of Subchapter K applies to partnerships and LL.C.s, making a basic understanding of Subchapter K important not just for tax lawyers, but also for transactional lawyers whose clients may be subject to its rules. Coursework will include review of specific code provisions, regulations, and other administrative materials. Problems are assigned for each class, and students are expected to have done these problems and come prepared to discuss them.
Additional Information:
Credit Hours: 2
Grading Option: 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
Participation Points: Yes
Attendance Policy: Per Statement Of Student Policies
Teaching Method: In Person
* The law school has a policy that is used to calculate credit hours. Please see the Statement of Student Policies.