Taxation of Partnerships and Limited Liability Companies

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.

Key to Codes in Course Descriptions
P: Prerequisite
C: Prerequisite or Concurrent Requirement
R: Recommended Prior or Concurrent Course