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Spring 2011 - Partnership Tax

Rosenzweig, Adam H

Course ID: 354Q  Unique # 29190  Credit Hours: 3
Meeting DaysTimesLocation
   Monday 10:30 am - 11:20 am TNH 3.127
   Tuesday 10:30 am - 11:20 am TNH 3.127
   Wednesday 10:30 am - 11:20 am TNH 3.127
Exam Type   Date   Time      Name Range   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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