Spring 2010 - Partnership Tax
O'Daniel, Patrick L
Bowers, William P
Course ID: 354Q Unique # 28450 Credit Hours: 3
10:30 am - 1:20 pm
Tuesday, May 11
This course is restricted to upper division students only.
Prerequisite: FIT or FIT A and B. The course covers the taxation of partnerships, limited liability companies and S corporations, the most common forms of business organizations that involve a single level of tax. Most business entities with non-publicly traded interests take one of these forms; almost all such entities should take one of these forms.
Related Course Areas
The rules on partnership tax also are increasingly relevant to a traditional corporate practice as partnerships are used for corporate joint ventures and as vehicles for mergers and acquisitions. The course is essential for anyone who intends to practice in tax. It is useful for anyone who intends to practice in an area involving significant business planning particularly with respect to real estate transactions.