The purpose of the course is to provide students with a basic understanding of the taxation of business entities under Subchapters K of the Internal Revenue Code. The focus of the course is on the relationship between a "pass-through" business entity and its owners. Consequently, in looking at the tax implications of business operations, this course will focus on the partnership and, in particular, its partners. In doing so, it will survey issues pertaining to the formation, operations, distributions, and liquidation of partnerships.
|M 6:00-7:15 PM||Klein 1D|
|W 8:00-9:15 PM||Klein 1D|
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)