Apart from their assigned mod courses, 1L students may only enroll in courses offered as 1L electives. A complete list of these courses can be found on the 1L Elective Listings page. 1L students must use the 1L class number listed on the course description when enrolling.
258.5 sec. 001 - Partnership Tax (Spring 2025)
Instructor: Mark P Gergen (view instructor's teaching evaluations - degree students only | profile)
Instructor: Adam Nguyen
View all teaching evaluations for this course - degree students only
Units: 3
Grading Designation: Graded
Mode of Instruction: In-Person
Meeting:
MTu 11:20 AM - 12:35 PM
Location: Law 107
From January 13, 2025
To April 29, 2025
Course End: April 29, 2025
Class Number: 32929
Enrollment info:
Enrolled: 15
Waitlisted: 0
Enroll Limit: 23
As of: 02/15 11:55 PM
The course covers the taxation of business enterprises that are taxed on a pass-through basis, including all forms of partnerships and limited liability companies. These rules apply to most non-publicly traded business enterprises. Much sophisticated tax planning for wealthy individuals and in the corporate and international sectors uses entities taxed as partnerships because of the flexibility of the tax rules governing partnerships. The course provides an opportunity to work with a sophisticated body of rules, which largely are found in the code and regulations, with a focus on transactional tax business planning. The course is absolutely essential if you are thinking about a tax practice. The course is very valuable if you are thinking about a transactional practice in an area like private equity.
Submit teaching evaluations for this course between 14-APR-25 and 29-APR-25
Exam Notes: (TH) Take-home examination
(Subject to change by faculty member only through the first two weeks of instruction)
Exam Length: 3 hours
Course Category: Tax Law and Policy
This course is listed in the following sub-categories:
Business Law
If you are the instructor or their FSU, you may add a file like a syllabus or a first assignment to this page.
Readers:
No reader.
Books:
Instructor has not yet confirmed their textbook order, please check back later.