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 2022

2022
Course Number Course Credits Evaluation Method Instructor

379.01 2
  • Final Exam
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.

Pre/Co-requisites

Law 255 Federal Income Taxation is a prerequisite.

Fall 2021

2021
Course Number Course Credits Evaluation Method Instructor

379.01 2
  • Final Exam
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.

Pre/Co-requisites

<p><a href="https://law.duke.edu/academics/course/255/">Law 255 Federal Income Taxation</a> is a prerequisite.</p>

Spring 2021

2021
Course Number Course Credits Evaluation Method Instructor

379.01 2
  • Final Exam
Thomas Giegerich

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

Law 255 Federal Income Taxation is a prerequisite.

Spring 2020

2020
Course Number Course Credits Evaluation Method Instructor

379.01 2
  • Final Exam
Thomas Giegerich

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

Pre/Co-requisites

Law 255 Federal Income Taxation is a prerequisite.

Spring 2019

2019
Course Number Course Credits Evaluation Method Instructor

379.01 2
  • Final Exam
Thomas Giegerich

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

Pre/Co-requisites
None

Spring 2018

2018
Course Number Course Credits Evaluation Method Instructor

379.01 2
  • Final Exam
Thomas Giegerich

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

Pre/Co-requisites
None

Spring 2017

2017
Course Number Course Credits Evaluation Method Instructor

379.01 2
  • Take-home examination
Gregg D. Polsky

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

Pre/Co-requisites
None

Spring 2016

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-requisites

Federal Income Taxation (Law 255) required as a prerequisite.

*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.