This course focuses on fundamental tax issues relating to partnerships and partners arising from the formation, operation, and liquidation of partnerships. Course work includes an examination of pertinent federal income tax returns of a partnership. Prereq: ACCT 6150 with a grade of C or higher. Restriction: Restricted to graduate business majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3