Partnership Tax

Prerequisite: Law 254J, 354J, 454J, 554J, (Federal Income Taxation) 254N, or 354N (Federal Income Taxation A). The course covers the taxation of partnerships, limited liability companies and S corporations, the most common forms of business organizations that involve a single level of tax. Most business entities with non-publicly traded interests take one of these forms; almost all such entities should take one of these forms. The rules on partnership tax also are increasingly relevant to a corporate and international practice as partnerships are used for corporate and international joint ventures and as vehicles for mergers and acquisitions. The course is essential for anyone who intends to practice in tax. It is useful for anyone who intends to practice in an area involving significant business planning.

Class Details

Meeting Days Time Location
Monday 12:15 - 3:05 pm TNH 3.115
Exam Type Date Time Alpha Range Room
Final 5/8/17 8:30 am A-Z
2.123

Additional Information

Course Type
Grading Method
Pass/Fail Not Allowed

Textbooks

  • Fundamentals of Partnership Taxation - Stephen Schwartz, Daniel J. Lathrope
      Foundation Press , edition: 10th
      ISBN: 978-1634596015   (required)
  • The Logic of Subchapter K - Laura E. Cunningham, Noel B. Cunningham
      West , edition: Fourth
      ISBN: 978-0-314-19985-0   (required)