William Mitchell College of Law - Current Students Partnership Taxation Examines problems created upon the formation, operation, and liquidation of a partnership, including the tax consequences of acquisitions of partnership interests, determination and treatment of a partnership income, compensating the service partner, distributions, optional basis adjustments, and retirement and death of a partner.
Consideration is given to drafting the partnership agreement.
The course also focuses on when a partnership is taxed as a corporation and the election not to be taxed as a partnership. Go to the Course Schedule screen to see when the course is offered.