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 | ||||||||
|---|---|---|---|---|---|---|---|---|
| Class# | Sct | Type | Seats | Units | ||||
| 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: O | |||||||
| Pre-Requisite: LAW 613 | ||||||||
| Enrollment Section | ||||||||
| Class instruction mode: In Person | ||||||||