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Examine the income tax treatment of general partnerships, limited partnerships, limited liability companies (LLCs), and the respective partners or members. This course covers the rules governing the character, timing, and amount of income/loss allocated to partners; tax consequences of partnership formations and of moving property into and out of them; and the characterization of various transactions between a partnership and any of its partners.
http://www.sps.nyu.edu/content/scps...800