Taxation of Partnerships and Limited Liability Companies
Course Description
This course is a study of the income tax issues encountered in the organization and operation of partnerships and limited liability companies, including issues involving the creation of partnerships (or LLC’s), allocation of income and deductions, the retirement of a partner (or LLC owner), the sale of a partnership (or LLC) interest, and the distribution of partnership (or LLC) assets. P: Income Taxation.
Current and Previous Instructors
Key to Codes in Course Descriptions
P: Prerequisite
C: Prerequisite or Concurrent Requirement
R: Recommended Prior or Concurrent Course
Currently Scheduled Sections
CRN: 95494
- Fall '24
- 2
- 402
-
Mon: 1:05-3:05
Day
-
Daniel Goldberg
- 15 openings. (Limit 20).
-
561C
-
Laura E. Cunningham | Noël B. Cunningham, The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships 6th , West Academic , 2020
ISBN: 9781642429794
Steven A. Bank | Kirk J. Stark, Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2024-2025 , West Academic , 2024
ISBN: 9798892090766