LAW 0523:
Partnership Taxation
Spring 2025 • Section 51
• CRN 3317
Course offerings for are still tentative. The information below is subject to change.
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 |
|---|---|
| M 6:00-7:15 PM | Online Meeting |
| W 7:30-8:45 PM | Online Meeting |
Registration Info
Registration Notes
This section is for JDs only.
Pre-Requisites
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)
Book List/Materials
Materials To Be Announced