Partnership Tax (LAW-644-001)
Cole
Meets: 11:00 AM - 12:20 PM (MW) - Room 440
Enrolled: 6 / Limit: 16
Notices
There are no notices at this time.
Description
Primary attention is given to tax consequences resulting from the formation, operation, and liquidation of a partnership; distributions by the partnership to partners; the optional adjustment to basis of partnership property; and the transfer of partnership interests, either at the partner or the partnership level.
Textbooks and Other Materials
The textbook information on this page was provided by the instructor. Students should use this information when considering purchases from the AU Campus Store or other vendors. Students may check to determine if books are currently available for purchase online.
The Logic of Subchapter K, Cunningham and Cunningham, (4th ed), ISBN: 978-0-314-19985-0 Learning the Logic of Subchapter K, Cunningham and Cunningham, ISBN: 978-0-314-19985-0 Selected Sections: Corporate and Partnership Income Tax Code and Regulations, Stark and Bank, ISBN: 1599419491, 2011.
First Class Readings
For the first class please read Ch. 1 of The Logic of Subchapter K. Also read the regulations and code sections listed on page 1 of Learning the Logic and do the problems on that same page.