This course provides an introduction to the U.S. federal income taxation of pass-through business entities, including Subchapter S corporations, partnerships, and limited liability companies. The course focuses on the relevant provisions of Subchapters S and K of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing the formation, operation, and termination of pass-through entities. Practical in-class study problems facilitate self-discovery of technical tax knowledge along with the development of a variety of professional skills and attitudes.
Lesson 3.2.3 Concepts II
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Avis
SS
May 13, 2020
Michael P Donohoe is a great professor and He explained all the tax provisions very nicely and covered almost the majority of concepts.
RR
Apr 21, 2020
This has been thorough and intense with respect to content and coverage of all that matters in every general business entity.
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Module 3 Partnership Distributions
In this module, you will be introduced to the tax treatments of partnership distributions. We will first determine what is a distribution and how it is different from a partner’s share of partnership earnings. Partnership distributions will be further classified into proportionate operating, proportionate liquidating, and disproportionate distributions. We will then discuss the nonrecognition principle of partnership distributions, loss limitations, and exceptions to these general rules.
Enseigné par
Michael P Donohoe, PhD, CPA
Associate Professor of Accountancy and PwC Faculty Fellow
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