Weather Alert  
In-person classes will be suspended Tuesday, Oct. 26. Faculty may decide whether to hold class remotely. The library will be closed, but the building will be open to faculty and staff who choose to come in.

Partnership Taxation

Analyzing the income tax consequences arising from the operation of a venture in partnership form, including issues relating to the formation of a partnership; contributions, distributions, allocation of partnership profit and losses; and disposition of partnership interests. Students electing this course may not enroll in Taxation of Business Organizations.

Grading and Method of Evaluation:
Letter grade only. Students graded on problem preparation and analysis and on classroom participation.