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| With the recent development of limited liability companies (LLCs), most of which are taxed as partnerships, there is increased interest in both partnership tax and the nature of partnerships in general. This course will explore how partnerships are taxed and provide insight into how partnerships can be structured. Partnerships are very flexible vehicles and there are endless ways to govern a partnership and divvy the profits. The course will compare partnerships to other entities, including corporations and LLCs.
Topics covered include:
- Formation of a partnership
- Operation of a partnership
- Changes in partnership interest
- Distributions
- Termination of a partnership
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 $90.00 |
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Field of Study: Taxation
Prerequisites: None
Level: Basic
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