Partnership Taxation I

A study of the federal income tax rules applicable to partnerships and partners, including the tax classification of business enterprises and the formation, operation, and termination of partnerships, as well as problems involving limited liability companies, acquisition of partnership interests in exchange for property or services, characterization of income, determination of basis, partnership distributions, and purchase and sale of partnership interests.

Course Information
Course #: LAW 695
Program: LLM
Area of Study: Tax and Estate Planning
Credit Hours: Two credit hours.