Individual Course Listings

 
  • Federal Taxations/Partnerships

    Elective

    Credits: 3

    ​Studies the rules governing the federal taxation of pass-through business entities, including partnerships, LLCs, LLPs, etc. Topics include tax consequences of the formation of pass-through entities, allocation of tax items to partners and members, distributions by pass-through entities, and sales of interests in these entities.

    Prerequisite: Introduction to Taxation

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