Curriculum Guide · Courses
Taxation of Partnerships
LL.M Course 942 | 2 credit hours
This course examines in-depth the provisions of Subchapter K of the Internal Revenue Code and the regulations thereunder. Attention is given to the tax issues arising upon the formation, operation and liquidation of a partnership, including the consequences of acquisitions of partnership interests, distributions by the partnership to partners, the optional adjustment to basis of partnership property, the transfer of partnership interests, and current topics in partnership taxation.
Prerequisite: Taxation I
JD students who have not taken Taxation I and Taxation II should consult Ellis Duncan (email@example.com) before enrolling in this course.