TAXN6610-A Fed Tax Consid/Part/Partnr I    (Spring 2014)

Course Details
Course Description
About The Instructor
Course Details

Session, Dates: 4 (03/08/2014 - 05/03/2014)

Days: S

Time: 08:00 - 12:00 pm

Location: Moon Campus

Room: Business School 119

Seats Available: 26 Seats

Credits: 3

Course Description

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

About The Instructor

Steven Z. Hodaszy, J.D., LL.M.
Assistant Professor of Taxation
 Accounting and Taxation

hodaszy@rmu.edu
412-397-5929 phone
412-397-2217 fax
Massey Hall 324

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