Course Details

Partnership Tax

This course is a thorough introduction to the federal taxation of partnerships and partners. Following a life cycle approach, it considers the tax classification of partnerships, limited liability companies and disregarded entities, the tax treatment of contributions of property or services, the determination of inside and outside basis, the computation and allocation of profit and loss, the tax consequences of transfers of interests and of distributions of money or property, and the tax treatment of terminations. PRE-REQUISITES/RESTRICTIONS: BUSCOM 690 Basic Federal Income Tax or enrollment in the Tax LLM program is a pre-requisite for this course. Non-TaxLLM students may seek permission to enroll during the add/drop period if there are open seats and they have met the pre-requisite.

Catalog Number: TAXLAW 620
Practice Areas: Business, Corporate,Trans AreaTaxation Practice Area
Additional Course Information: LLM tax course open to JD students,  Not a lottery course,  Tax Program Course


Course History

Fall 2018
Title: Partnership Tax
Faculty: Wootton, Robert R. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 30     Actual: 27

Fall 2018
Title: Partnership Tax
Faculty: Postlewaite, Philip F. (courses | profile)
Section: 2     Credits: 2.0
Capacity: 30     Actual: 26

Fall 2017
Title: Partnership Tax
Faculty: Wootton, Robert R. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 30     Actual: 27

Fall 2017
Title: Partnership Tax
Faculty: Postlewaite, Philip F. (courses | profile)
Section: 2     Credits: 2.0
Capacity: 30     Actual: 26

Fall 2016
Title: Partnership Tax
Faculty: Wootton, Robert R. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 30     Actual: 23

Fall 2016
Title: Partnership Tax
Faculty: Postlewaite, Philip F. (courses | profile)
Section: 2     Credits: 2.0
Capacity: 30     Actual: 24

Fall 2015
Title: Partnership Tax
Faculty: Wootton, Robert R. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 56