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Academic Program—Course Offerings |
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Elective Courses |
PARTNERSHIP TAX
LAW 635
3 credits |
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| This course examines in detail
the tax consequences associated with the formation, operation
and liquidation of partnerships and limited liability
companies taxed as partnerships. Among the
topics addressed are the contribution of property and
services, the partners’ distributive shares of
items of partnership income and deduction, the maintenance
of capital accounts, partnership allocations, current
and liquidating distributions, and an array of anti-abuse
rules. This course is recommended for all students
planning to practice in the business and property transaction
areas. |
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