LLM - 328 Federal Income Taxation of Partners and Partnerships

3 unit(s)
Analyzes tax problems of the organization and operation of partnerships including the treatment of partnership distributions, withdrawal of a partner during his/her lifetime, dissolution of the partnership, sales or exchanges of partnership interests. Cross-listed with and equivalent to TA 328. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 330.

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Schools of: Accounting, Business, Taxation, and Undergraduate Studies
School of Law