Curriculum

Partnership Tax

B681 is taught by K. Halloran

It has been reported that anticipated tax overhaul legislation will substantially revise the taxation of partnerships and their partners. Any passed (or pending) legislation will be discussed in conjunction with and comparison to the current framework of Subchapter K of the Internal Revenue Code. Topics covered include the tax treatment of contributions made in conjunction with the formation of partnerships and LLCs, the taxation of partnership and LLC business operations, the tax treatment of partnership and LLC distributions, and the taxation of transfers of ownership interests in partnerships and LLCs. The course is structured for the practitioner who will advise their clients upon the formation, operation, and/or disposition of a partnership or LLC, or an interest therein. Introduction to Income Taxation is a prerequisite.