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