Loyola University Chicago

School of Law

Courses A - C

281: Corporate and Partnership Tax

Credit Hours



Federal Income Tax


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)