Examines the federal income taxation of partnerships and other pass-through entities, which represent most small businesses in the United States. Topics may include the allocation of operating income and deductions among owners, contributions and distributions of property, and acquisitions and dispositions of partnership interests by partners.
instructor(s)
Speck, Sloan G.
Primary Instructor
- Fall 2019 / Fall 2020 / Fall 2021 / Fall 2022 / Fall 2023
