Syllabus - California State University, East Bay College of...

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Page 1 of 5 California State University, East Bay College of Business and Economics Winter Quarter 2010 – Class Taught 100% Online Partnership Tax -- Acct 6222 Professor Gary McBride Office Hours: 2 to 4 Wednesdays Office Location: VBT 345 Campus Phone Number: (510) 885-2922 e-mail: gary.mcbride@csueastb ay.edu Course website: http://bb.csueastbay.edu Textbook: Fundamentals of Partnership Taxation Cases and Materials, Eighth Edition Lind, Schwarz, Lathrope and Rosenberg, Foundation Press; ISBN: 978-1-59941-387-7 The homework problems in the textbook should be completed by the student prior to listening to the lectures. Answers will be discussed during the lecture, but your answers will not be collected or graded. Please ask questions using the discussion board on Blackboard. Students should also read the Internal Revenue Code sections cited in the textbook. During my lectures, I may direct you to read specific Treasury Regulations. (Textbook Chapters 7, 8, and 9 are covered in the Acct 6227 course which also includes S Corporations.) Learning Outcomes: The students successfully completing this course should be able to: 1. Determine the tax consequences and planning implications of a partnership’s formation and operation (Chapters 2 and 3). 2. Understand the tax consequences and planning strategies associated with the allocation of income and losses to the partners (Chapters 4, 5, and 6). 3. Determine the tax consequences of transactions between the partner and partnership (Chapter 5). 4. Understand the tax consequences and strategies associated with the sale of a partnership interest (Chapter 6). Week # Exam Dates Reading in Textbook 1 Chapter 1: An Overview of the Taxation of Partnerships and Partners. 2 Chapter 2: Formation of a Partnership. 3 Chapter 3 through pg. 115: Operations of a Partnership. 4 Finish Chapter 3. Chapter 4 through pg. 162: Partnership Allocations—Section 704(b). 5 Chapter 4 through pg. 196— Section 704(c). 6 Feb. 9 (Tues) Online Midterm: 6 to 9 PM 7 Chapter 4 through end —Sections 752, 706, and 704(e). 8 Chapter 5: Transactions Between Partners and Partnerships. 9 Chapter 6 through pg. 283 : Sales & Exchanges – Selling Partner. 10 Chapter 6 through end: Sales & Exchanges—Buyer or Beneficiary. 11 March 16 (Tues) Online Final: 6 to 9 PM
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Page 2 of 5 Grade Weighting : % Online Midterm 35 Student Selected Answer (for assignments 1 or 2) 5 Student Selected Answer (for assignments 3 or 4) 10 Online Final Exam 50 Total 100 IMPORTANT NOTICE: If you have a documented disability and wish to discuss academic accommodations, or if you would need assistance in the event of an emergency evacuation, please contact me as soon as possible. EMERGENCY INFORMATION
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Syllabus - California State University, East Bay College of...

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