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: LLM 330.