Examines advanced topics in federal taxation of partners and partnerships regarding the contribution, operation, and distribution from partnerships and transfers of partnership interests. Pre: 407 with C- or better.
Subjects:
- LLC/LLP
- Formation of Partnerships and LLCs
- Dissolution of Partnerships
- Sales of Partnerships
- Pass-Through Income
- Operation of Partnerships
- LP
- Basis of Partnership Interest
- Transactions between Partners and Partnerships
- Guaranteed Payment
- Optional: Comparison of C & S corporations