| 1/16 | Partnership v. Corp. | pp. 1-17 IRC §§ 7701(a)(3), 7704 Reg. §§ 301.7701-2(a), -2(b)(1)-(7), -3(a) |
| 1/18 | Partnership v. Other Business Arrangements | pp. 17-31 IRC §§ 761(a), 7701(a)(2) Reg. §§ 301.7701-1 |
| 1/23 | Contribution of Capital | pp. 32-47 IRC §§ 721-723, 731(a), 733, 734(a), 741, 752, 707(a)(2)(B) Reg. §§ 1.722-1, 1.707-3(b)-(d) |
| 1/25 | Contribution of Services | pp. 47-67 Reg. § 1.721-1(b)(1) |
| 1/30- 2/1 |
Partnership Taxable Income | pp. 68-90 IRC §§ 701-703 Reg. § 1.701-2(a)-(c) |
| 2/6- 2/8 |
Taxable Income; Basis; Elections | pp. 90-99 IRC §§ 703(b), 705, 706(a),(b), 709 Reg. §§ 1.705-1(a), 1.709-2 |
| 2/13- 2/15 |
Distributive Shares | pp. 100-115 IRC § 704(a), (b) Reg. § 1.704-1(b)(1)(i), -1(b)(2)(ii)(a)-(d), -1(b)(2)(iii) |
| 2/20 | Partner's Interest Contributed Property |
pp. 115-124 Reg. §§ 1.704-1(b)(1)(3), 1.704-2(b)-(e) |
| 2/22 | Contributed Property | pp. 125-129 IRC §§ 704(c), 724 Reg. §§ 1.704-3(a)(1), -3(b)(1), -3(c)(1), -3(d)(1) |
| 2/27 | Varying Interests | pp. 129-134 IRC § 706(c), (d)(1)-(2) Reg. §§ 1.706-1(c)(1), -1(c)(2) |
| 3/1 | Allocation of Debt | pp. 135-138 IRC §§ 704(d), 752 Reg. §§ 1.704-1(d), 1.752-1(a), 1.752-2(a)-(b), 1.752-3 |
| 3/6 | Loss Limitations | pp. 138-150 IRC §§ 465(a)-(b), 469 |
| 3/8 | Transactions Between Partners and Partnerships |
pp. 151-157 IRC § 707 Reg. § 1.707-1 |
| 3/12-3/16 |
Spring Break | |
| 3/20 | Family Partnerships | pp. 158-186 IRC § 704(e) Reg. § 1.704-1(e)(1), -1(e)(3) |
| 3/22 | Sale of Partnership Interest | pp. 187-201 IRC §§ 706(c), (d), 708 Reg. § 1.708-1 |
| 3/27 | Character of Gain or Loss | pp. 201-212 IRC §§ 741, 751(a), (c), (d), 752(d) Reg. § 1.741-1 |
| 3/29 | Basis Adjustments | pp. 212-215 IRC §§ 742, 743, 752(a), 754, 755, 732(d) Reg. §§ 1.743-1, 1.755-1(b) |
| 4/3 | Distributions | pp. 216-224 IRC §§ 731-733, 735, 737 Reg. §§ 1.731-1 |
| 4/5 | Basis Adjustments | pp. 224-225 IRC §§ 734, 754 Reg. §§ 1.734-1, 1.755-1(c) |
| 4/10 | § 751(b) Distributions | pp. 225-231 IRC § 751(b) Reg. § 1.751-1(b) |
| 4/12 | Withdrawal of a Partner | pp. 232-235 IRC § 736 Reg. § 1.736-1 |
| 4/17 | Liquidation v. Sale |
pp. 235-247 |
| 4/19 | Death of a Partner | pp. 248-264 IRC §§ 706(c), 708, 753 Reg. § 1.742-1 |
| 4/27 | Exam | 9:00 a.m. |
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