Course Descriptions for the Accounting and Taxation Department

TAXN6610 - Fed Tax Consid/Part/Partnr I
Spring 2014

This course involves an introduction to and general overview of the provisions of Subchapter K. This course begins with definitional aspects of partnerships and distinguishes other taxable entities and tax consequences incident to formation of a partnership. Also covered are operational aspects, including selection of a taxable year, determination of the partners' distributive share and allocations, and consequences of termination of the partnership. Transactions between controlled partnerships and between a partner and the partnership, including guaranteed payments, are discussed. The tax consequences to both the seller and buyer of partnership interests are examined. Partner's tax basis and distributions of partnership property (both operating and liquidating distributions) are examined in detail throughout the course.
Prerequisites: TAXN6100 and TAXN6110
3 Credits

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 M  Monday
 T  Tuesday
 W  Wednesday
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 U  Sunday

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