Partnership Taxation | L4481
Tax treatment of partnership income in the hands of the partner; the conduit rule; problems associated with the formation, operation, and dissolution of the partnership; sale of the partnership interest; withdrawal and retirement of partners; basis adjustments, unrealized receivables, and substantially appreciated inventory.
Prerequisites: Cross Listed Tax Course (TAX 4320) - Please see Graduate Tax for prerequisites.
Credit Hours: 3
ULW: This course does not satisfy the Upper Level Writing requirement (ULW)