Tax Considerations in Choice of Legal Entity

1 unit

This class starts promptly at the time indicated (not at 8 minutes after the hour). Students who have taken Tax Planning for Real Estate Investments: Select Issues, W77-723B, are not eligible to take this class.] An introduction to the federal partnership (LLC), C corporation, and S corporation tax regimes. Emphasis will be placed upon the most significant differences between the tax treatment of the three entities and under what circumstances one of the choices may be favored over the others. Having taken the courses on corporate tax and partnership tax, or taking them concurrently with this course, is helpful but not mandatory. [Any Non-Tax LL.M. Student interested in taking this course must receive special permission, and will receive a letter grade which will not calculate into their JD GPA. See Registrar/Forms: Permission for a Non-LL.M. Student to Take Graduate Tax Course.]