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Spring 2011 - Partnership Tax

Rosenzweig, Adam H

Credit Hours: 3  Course ID: 354Q  Unique # 29190

Meeting Day(s)TimeLocation
MTW10:30 - 11:20 amTNH 3.127
Exam Type  Date Time      Name Range Regular Room Extegrity Room
Final Monday, May 9 8:30 am - A-Z
Registration Information
This course is restricted to upper division students only.

This course involves the study of the federal income tax treatment of partnerships, limited liability companies, and similar entities, the income of which is taxed directly to the business owners as it is earned.  This "pass- through" tax regime will be compared with the tax treatment of sole proprietorships and regular business corporations, and issues of business tax policy will be explored.  The course will be taught partially from a casebook and partially from supplemental reading assignments.  In particular, this course will use topical policy debates over the taxation of certain business forms as case studies to engage in the analysis of the taxation of partnerships.  The course is useful for anyone who intends to practice in an area involving significant business planning.

Federal Income Taxation is a prerequisite for this course.

3 units.

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