Details

Partnership Tax

Considers the federal income tax treatment of partnerships and limited liability companies classified as partnerships, contributions to and distributions from partnerships, partnership operations, substantial economic effect regulations and special allocations, transfers of partnership interests, taxation of service partners, shifting of liabilities among partners, special basis adjustments, and terminations. Method of Evaluation: Examination Method of Instruction: Problem Method Basic Federal Income Tax is a pre-requisite for JD candidates. JD and non-Tax LLM students may only enroll in this class during the drop/add period. The class is not a biddable class for JD and non-Tax LLM students.


Catalog Number: TAXLAW 620
Practice Areas: Business, Corporate,Trans AreaTaxation Practice Area
Additional Course Information: LLM tax course open to JD students ,  Tax Program Course


Course History

Fall 2013
Title: Partnership Tax
Faculty: Wootton, Robert R. (courses  |  homepage)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 46



Fall 2012
Title: Partnership Tax
Faculty: Wootton, Robert R. (courses  |  homepage)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 49



Fall 2011
Title: Partnership Tax
Faculty: Wootton, Robert R. (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.0
Capacity: 59     Actual: 55



Fall 2010
Title: Partnership Tax
Faculty: Wootton, Robert R. (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.0
Capacity: 65     Actual: 61