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Spring 2014 - Partnership Tax

O'Daniel, Patrick L
Bowers, William P

Credit Hours: 3  Course ID: 354Q  Unique # 29280

Meeting Day(s)TimeLocation
M11:50 am - 2:40 pmJON 6.257
Exam Type  Date Time      Name Range Regular Room Extegrity Room
Final Friday, May 9 1:30 pm - A-Z
2.138
2.138
Registration Information
This course is restricted to upper division students only.

Description
Prerequisite:  FIT.  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.  The rules on partnership tax also are increasingly relevant to a corporate and international practice as partnerships are used for corporate and international 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.

Related Course Areas
Tax

Textbooks
Fundamentals of Partnership Taxation - Stephen Schwartz, Daniel J. Lathrope
  Foundation Press, edition: Ninth
  ISBN: 978-1-60930-069-2   (required)
The Logic of Subchapter K - Laura E. Cunningham, Noel B. Cunningham
  West, edition: Fourth
  ISBN: 978-0-314-19985-0   (required)