Have students exhibit an in-depth knowledge of the structure and principals 
underlying the federal income taxation of partnerships, limited liability companies 
and S corporations.  They are evaluated by means of problem assignments, quizzes and 
written examinations.

1.  General concepts and definitions
2.  Partnership formation
3.  Partnership operations
4.  Distributions by a partnership
5.  Transfers of partnership interests
6.  Partnership terminations
7.  Special partnership issues
8.  S corporations