ACCT 70630 - Partnerships and Passive Activities

Institution:

University of Notre Dame

Subject:

Accountancy

Description:

Partnerships are the entity of choice in a variety of ventures. However, there are business situations in which the partnership form is the mandated choice. Using a "womb to tomb" approach, this course covers the life of a partnership from creation to termination. Its specific emphasis is on the federal income tax implications of a variety of activities (e.g., partnership operations, distributions and liquidations). In addition, segments of the course focus on foreign partners/partnerships, passive activities and tax shelters.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.nd.edu

Phone Number:

(574) 631-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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