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LAW 0523: Partnership Taxation
Spring 2024 • Section 51 • CRN 3317

Course Description

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.


Schedule

Day/Time Location
Th 7:30-9:20 PM Online Meeting

Course Details

Instructor
  • David Shapiro
Credit Hours

2 Credits

Seats/Capacity

24

Course Type
  • Exam
Course Modality

Online Synchronous

Fulfills J.D. Requirement

None

Programs

None

Registration Info

Pre-Requisites

You must have completed the following courses before enrolling in this course:

  • LAW 0600 (Taxation)

Book List/Materials