LAW Advanced Partnership Tax

Prof. Meredith Conway,

2 credits day; 2 credits evening.


This course will examine certain advanced issues in the federal income taxation of partnerships and limited liability companies and their owners. Subjects considered include the application of section 704(c), the disguised-sale rules, nonrecourse debt and nonrecourse deduction allocations, the tax treatment of carried interests, basis-shifting distributions, and partnership mergers and divisions.

  Prerequisite: Either the summer LLM business Tax course or Taxation of Business Entities.

pointer    Meets Financial Services Concentration Requirements

pointer    Final Exam Required

pointer    JD/LLM Course

<<Course Updated: March 15, 2016>>