379 Partnership Taxation

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.

Enrollment Pre-/Co- Requisite Information

Law 255 Federal Income Taxation is a prerequisite.

Course Areas of Practice
Evaluation Methods
  • Final Exam
Degree Requirements
Course Type
  • Seminar
Learning Outcomes
  • Knowledge and understanding of substantive and procedural law

Sample Syllabi

Fall 2021

2021
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

379.01 2
  • Final Exam
Thomas Giegerich M 4:00 PM-5:50 PM 3000

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.

Pre/Co-requisites
None
Enrollment Restrictions
None

Spring 2021

2021
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

379.01 2
  • Final Exam
Thomas Giegerich W 8:30 AM-10:20 AM

The course will cover the tax consequences of organizing, operating, and liquidating entities including related issues taxed as partnerships.

Syllabus: 379.01.Spring2021-syllabus.pdf95.35 KB

Pre/Co-requisites
None
Enrollment Restrictions
None

Spring 2020

2020
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

379.01 2
  • Final Exam
Thomas Giegerich F 10:30AM - 12:20PM 4000

The course will cover the tax consequences of organizing, operating, and liquidating entities including related issues taxed as partnerships.

Pre/Co-requisites
None
Enrollment Restrictions
None

Spring 2019

2019
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

379.01 2
  • Final Exam
Thomas Giegerich F 10:30-12:20 PM 4000

The course will cover the tax consequences of organizing, operating, and liquidating entities including related issues taxed as partnerships.

Pre/Co-requisites
None
Enrollment Restrictions
None

Spring 2018

2018
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

379.01 2
  • Final Exam
Thomas Giegerich M 2:00-3:50 PM 4040

The course will cover the tax consequences of organizing, operating, and liquidating entities including related issues taxed as partnerships.

Pre/Co-requisites
None
Enrollment Restrictions
None

Spring 2017

2017
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

379.01 2
  • Take-home examination
Gregg D. Polsky M 2:00-3:50 PM 4044

The course will cover the tax consequences of organizing, operating, and liquidating entities including related issues taxed as partnerships.

Pre/Co-requisites
None
Enrollment Restrictions
None

Spring 2016

2016
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

379.01 3 Gregg D. Polsky MW 1:45-3:05 PM 3000

The course will cover the tax consequences of organizing, operating, and liquidating entities including related issues taxed as partnerships.

Pre/Co-requisites
None
Enrollment Restrictions
None

*Please note that this information is for planning purposes only, and should not be relied upon for the schedule for a given semester. Faculty leaves and sabbaticals, as well as other curriculum considerations, will sometimes affect when a course may be offered.