Study

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-Spring2025-syllabus.pdf212.22 KB

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

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.

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.

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

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

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

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

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

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