379 Partnership Taxation
This course is an introduction to the U.S. federal income tax treatment of business entities that are classified as partnerships and their partners under Subchapter K of the Internal Revenue Code. The course will examine the tax rules that govern the lifecycle of a partnership, including formation of the partnership; allocation of the partnership’s income among its partners (and limitations on shifting income, gain or loss among partners); distributions of cash or property by the partnership to its partners; the treatment of liabilities of the partnership; sales of partnership interests; grants of partnership interests as compensation; and liquidation of the partnership.
Enrollment Pre-/Co- Requisite Information
Pre-req information: Federal Income Taxation is a prerequisite. LLM students who have previously taken an academic course on tax law may contact Professor Marks about waiving the prerequisite.
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Spring 2024
| Course Number | Course Credits | Evaluation Method | Instructor | ||
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| 379.01 | 3 |
|
Noah Marks | ||
This course is an introduction to the U.S. federal income tax treatment of business entities that are classified as partnerships and their partners under Subchapter K of the Internal Revenue Code. The course will examine the tax rules that govern the lifecycle of a partnership, including formation of the partnership; allocation of the partnership’s income among its partners (and limitations on shifting income, gain or loss among partners); distributions of cash or property by the partnership to its partners; the treatment of liabilities of the partnership; sales of partnership interests; grants of partnership interests as compensation; and liquidation of the partnership. Syllabus: 379-01-Spring2024-syllabus.pdf198.18 KB Degree RequirementsPre/Co-requisitesPre-req information: Federal Income Taxation is a prerequisite. LLM students who have previously taken an academic course on tax law may contact Professor Marks about waiving the prerequisite. |
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Fall 2022
| Course Number | Course Credits | Evaluation Method | Instructor | ||
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| 379.01 | 2 |
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Thomas Giegerich | ||
The course will cover the tax implications of organizing and operating businesses as partnerships for tax purposes, investing in tax partnerships and acquisitions and dispositions of partnership interests. Partnership Tax is offered in fall semester only. Partnership Tax is offered in fall semester only. Degree RequirementsPre/Co-requisitesLaw 255 Federal Income Taxation is a prerequisite. |
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Fall 2021
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 379.01 | 2 |
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Thomas Giegerich | ||
The course will cover the tax implications of organizing and operating businesses as partnerships for tax purposes, investing in tax partnerships and acquisitions and dispositions of partnership interests. Partnership Tax is offered in fall semester only. Partnership Tax is offered in fall semester only. Degree RequirementsPre/Co-requisites<p><a href="https://law.duke.edu/academics/course/255/">Law 255 Federal Income Taxation</a> is a prerequisite.</p> |
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Spring 2021
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 379.01 | 2 |
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Thomas Giegerich | ||
The course will cover the tax consequences of organizing, operating, and liquidating entities including related issues taxed as partnerships. Degree RequirementsPre/Co-requisitesLaw 255 Federal Income Taxation is a prerequisite. |
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Spring 2020
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 379.01 | 2 |
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Thomas Giegerich | ||
The course will cover the tax consequences of organizing, operating, and liquidating entities including related issues taxed as partnerships. Degree RequirementsPre/Co-requisitesLaw 255 Federal Income Taxation is a prerequisite. |
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Spring 2019
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 379.01 | 2 |
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Thomas Giegerich | ||
The course will cover the tax consequences of organizing, operating, and liquidating entities including related issues taxed as partnerships. Degree RequirementsPre/Co-requisitesNone |
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Spring 2018
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 379.01 | 2 |
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Thomas Giegerich | ||
The course will cover the tax consequences of organizing, operating, and liquidating entities including related issues taxed as partnerships. Degree RequirementsPre/Co-requisitesNone |
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Spring 2017
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 379.01 | 2 |
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Gregg D. Polsky | ||
The course will cover the tax consequences of organizing, operating, and liquidating entities including related issues taxed as partnerships. Degree RequirementsPre/Co-requisitesNone |
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Spring 2016
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 379.01 | 3 | Gregg D. Polsky | |||
The course will cover the tax consequences of organizing, operating, and liquidating entities including related issues taxed as partnerships. Pre/Co-requisitesFederal Income Taxation (Law 255) required as a prerequisite. |
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