LAW 649

fall 2004
 
All Classes
Partnership Taxation

Credit: 3 OR 4 hours.

(LAW 350) Involves the study of Subchapter K of the Internal Revenue Code, including partnership formation, allocations, distributions, and liquidations. Also examines the tax treatment of Subchapter S corporations. 3 professional hours. 4 graduate hours. Prerequisite: LAW 647.

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