379.01 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.
Spring 2025
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 379.01 |
3
|
Final Exam
Class participation
|
Noah Marks | ||
| Canvas site: https://canvas.duke.edu/courses/47357 | |||||
| Course | |
| Degree Requirements |
JD elective
LLM-LE (JD) elective
IntlLLM NVE Cert
IntlLLM-SJD-EXC elective
IntlLLM Business Cert
|
| Course Areas of Practice |
Business and Corporate Law
Innovation and Entrepreneurship
|