Loyola University Chicago

School of Law

Courses A - C

281: Corporate and Partnership Tax

Credit Hours

3

Prerequisites

Federal Income Tax

Description

This course is intended to follow Federal Income Tax. It focuses on the income tax consequences associated with the three principal business forms: the corporation, the partnership, and the limited liability company. The tax issues confronted at the start-up, operating and winding-down phases are examined for each business form. Students interested in the Tax Certificate MUST take this course in the Spring of the 2L year.  Prerequisite: Federal Income Tax. (Kwall)