ACC 645. Partnership Taxation. 2 Credit Hours.

Taxation of partners and other flow-through entities. Partnership formation, termination, distribution, liquidation, and sales of partnership interests are covered. Limited partnerships in conjunction with their use as tax shelters are discussed as well as family partnerships, limited liability companies, and LLPs.
Prerequisite: ACC 404. Or ACC 639.
Components: LEC.
Grading: GRD.
Typically Offered: Fall.