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. This course may be taken prior to or at the same time as Corporate Taxation. P: Income Taxation.
Current & Previous Instructors:
Daniel Goldberg;
| 561C (CRN: ) Credits: 3 Goldberg. Spring, 2014 (Day). Tues, Thurs: 10:25-11:50 Room 108. |