2020-2021 School of Law Catalog 
    
    Aug 17, 2022  
2020-2021 School of Law Catalog archived

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LAW 381 - Taxation of Partnerships and Limited Liability Companies (LLCs).


This course will examine the tax consequences of partnership/LLC formations, distributions, mergers, and liquidations, as well as the allocation of income and deductions generated by these entities. This course will take into account related Internal Revenue Code provisions such as the at-risk and passive activity loss rules. Lastly, this course will address partnership/LLC drafting issues in order to serve as a primer for “Business Planning.” Three hours. Hellwig  Prerequisite: Federal Income Taxation of Individuals. (Offered every other year.)



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