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Fall 2024 Course

Partnership Tax

Prerequisites: Taxation or permission of the instructor to waive the prerequisite.

Exam Type: In Class

This class covers the formation, operation, and liquidation of all entities taxable as partnerships including general partnership, limited partnerships, and LLCs. Allocation of tax items among the partners under sections 704(b) and 704(c) are emphasized along with allocations of partnership indebtedness and inside basis adjustments. This is an important course for students interested in a career in tax law, private equity. or real estate.