Partnership Tax I

LAW TX 930

Presents an overview of subchapter K and the federal income tax treatment of partnerships and other entities, such as limited liability companies;. Topics include tax classification of a partnership versus a corporation or trust; considerations in choice of entity;basic partnership accounting and capital accounts, partnership formation and acquisition of partnership interests for property or services; determination of basis;basic rules allocations of income and loss ; taxation of normal partnership operations; distributions of cash and property; transactions between partners and partnership, including sales of partnership interests. Prerequisite or corequisite: Federal Income Taxation I and II, Introduction to Corporate Tax

FALL 2018 Schedule

Section Instructor Location Schedule Notes
A1 Cushing T 4:20 pm-6:20 pm WebReg Restricted
Stamped Approval

FALL 2018 Schedule

Section Instructor Location Schedule Notes
OL Cushing ARR TBD-TBD WebReg Restricted
Stamped Approval
On-line course

SPRG 2019 Schedule

Section Instructor Location Schedule Notes
A1 Finkel M 4:20 pm-6:20 pm WebReg Restricted
Stamped Approval

SPRG 2019 Schedule

Section Instructor Location Schedule Notes
OL Finkel ARR TBD-TBD WebReg Restricted
Stamped Approval
On-line course

Note: this course is also offered during Summer Term

Note that this information may change at any time. Please visit the Student Link for the most up-to-date course information.