Partnership Tax

Course Information

Registration Information

Meeting Times

Day Time Location
MON 12:15 - 3:05 pm TNH 3.115

Evaluation Method

Type Date Time Location
Final exam May 8, 2017 8:30 am A-Z in 2.123


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.

Textbooks ( * denotes required )

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


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Important Class Changes

Date Updated
03/10/2017 Exam information updated