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Fall 2023
5291 Partnership Tax - BERGEZ- 16338

Professor(s): Craig Bergez (ADJUNCT)

Credits: 2

Course Areas: Taxation 

Time: 5:30p-7:30p  W  Location: 221 

Course Outline: This course provides an overview of the US federal income taxation of business entities treated as partnerships for US federal income tax purposes with the objective of imparting a practical understanding of fundamental principles through a problem oriented approach to the subject matter.

Course Syllabus: Syllabus

Course Notes: (Face-to-Face)  The UH registration system instruction mode for this course is listed in parenthesis. After student registration opens, there may be instruction mode changes to this course up through two weeks before the first day of classes for the term, but notice of such changes will be sent to then-registered students. For this instruction mode, instructors and students are expected to normally be physically present in the classroom. If the course has a final examination, it will be in a classroom requiring your physical presence. Other assessment, such as a mid term exam, may also be in a classroom. Whether this instructor will offer “remote presence” (starting a zoom meeting from the podium computer to enable student remote access on an occasional basis) for part or all of the semester is not known, but students should not rely on an expectation that remote presence will be available.

This is an LL.M class, and JD students may register, if space is available.

Prerequisites: Yes  Fed Tax

First Day Assignments: COURSE SHAREPOINT FOR DOCUMENTS

The first class assignment is reading Chapter 1, pages 1-29, and prepare problems on p. 26.

Final Exam Schedule: 12/6 6-8pm      

This course will have:
Exam:
Paper:


Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA: No

Pass-Fail Student Election: Unavailable (Instructor Preference)

Course Materials

Book(s) Required

Course Materials: REQUIRED: Fundamentals of Partnership Taxation Schwartz, Lathrope, Hellwig Foundation Press, 11th ed West Academic (The "Schwartz book") ISBN: 978-1642428773 RECOMMENDED/SUGGESTED: The Logic of Subchapter Cunningham & Cunningham West Academic, 6th ed (the "Cunningham book") ISBN: 978-1642429794