LAW 0523:
Partnership Taxation
Fall 2024 • Section 01
• CRN 6935
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 |
|---|---|
| T/Th 2:35-3:50 PM | Barrack 205 |
Registration Info
Pre-Requisites
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)