COURSE NUMBER & NAME: 352 Partnership Tax

CREDIT HOURS: Three (3) REQUIRED: no ELECTIVE: yes

PREREQUISITES (Required): Income Tax

PREREQUISITES (Advised): Business Organizations

WHEN OFFERED:

SUBSTANTIVE COVERAGE AND OBJECTIVES OF COURSE:

The course focuses on the federal income tax aspects of partnership formation, operations, sales and exchanges of partnership interests, operating distributions, liquidations and S Corporations.

RELATION TO OTHER OFFERINGS IN CURRICULUM:

Income Tax, Federal Taxation of Business Enterprise (Corporate Tax), and Business Organizations.

RELATION TO BAR EXAM SUBJECTS:

None.

RELATION TO CAREER OPPORTUNITIES:

Tax and business lawyers.