Partnership Tax

Course Information

Registration Information

Meeting Times

Day Time Location
MON 12:15 - 3:05 pm TNH 3.114

Evaluation Method

Type Date Time Location
Floating take-home exam


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 Schwarz, Daniel J. Lathrope, Brant J. Hellwig
Foundation Press , edition: Eleventh
ISBN: 978-1-64242-77-3
The Logic of Supchapter K: A Conceptual Guide to the Taxation of Partnerships *
Laura E. Cunningham, Noel B. Cunningham
West Academic Publishing , edition: Sixth
ISBN: pending


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Important Class Changes

Date Updated
04/23/2020 Exam information updated