LAW 614: Fund of Business Income Tax

Pre-Requisite: LAW 613

Presenting an overview of the federal income tax treatment of different types of businesses, including sole proprietorships, partnerships, C-corporations, and S-corporations. For each type of business, topics include formation (including contributions of property), operation (including allocation of income and loss), distributions (of cash and property), sales of interests and liquidation (including basic partnership accounting). Students will learn the essential legal principles necessary for comparing the advantages and disadvantages of each type of business.

2023 Fall
12707 01 Lecture 10 2.00
Days Start End Location
MON TUE WED THU FRI SAT 2:50 PM EDT 4:45 PM EDT Law School 233
Instructor: Philip Graham Class status:
Pre-Requisite: LAW 613
Enrollment Section
Class instruction mode: In Person