Partnership TaxationCode: 16-PARTNER

Price: $159.00
Add to Cart

Course Details

263 Pages

The program will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its solution. This course is presented in four practical segments: (1) the formation of partnerships, (2) the basic day-to-day operations of partnerships, (3) distributions of assets to partners, and (4) the termination of partnership affairs.

OBJECTIVES:

To provide participants with a fundamental examination of commonly encountered partnership tax problems, in order to develop skills for later dealing with partnership tax problems.

MAJOR TOPICS:

  • Definition of A Partnership

  • Formation & Capitalization

  • Buy/sell Agreements

  • Contributions of Property & Services

  • Profit & Capital Interests

  • Basis & Debt Allocation Rules

  • Transactions with Partners

  • At-risk Limitations

  • Special Allocations Under 704(b)

  • Hot Assets & Recapture

  • Partnership Audit Procedures

  • Terminations & Reorganizations

  • Estate Planning

  • Tax Year Options

  • Basis Adjustments

  • Passive Loss Rules

  • Sale of Partnership Interest

  • Cash & Property Distributions

  • Guaranteed Payments

  • Capital Account Adjustments

  • Treatment of Suspended Losses

  • Fringe Benefit Limitations

  • Available Retirement Plans

  • Incorporation

Presentation Method:   Self-Study

 

Category:  Taxation  

 

CPE credit:  13 Hours  

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.   Complaints regarding registered sponsors may be addressed to:  National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417.  Web site:  www.nasba.org

NASBA Sponsor number 108096

Processing...
$159.00

Choose a Course Format:




Partnership Taxation
S.K. NY
10/27/2015
Verified Buyer
This Review Imported from our standard course evaluations.
1 of 1 customers found this helpful.
Was this helpful?
Partnership Taxation-15
J.G. NY
07/08/2015
Verified Buyer
This Review Imported from our standard course evaluations.
Was this helpful?
Partnership Taxation-15
S.M. TX
06/25/2015
Verified Buyer
This Review Imported from our standard course evaluations.
Was this helpful?
Partnership Taxation-15
R.B. TN
04/21/2015
Verified Buyer
This Review Imported from our standard course evaluations.
Was this helpful?
Partnership Taxation-15
A.M. NJ
03/17/2015
Verified Buyer
This Review Imported from our standard course evaluations.
Was this helpful?
Partnership Taxation-15
K.L. OH
12/29/2014
Verified Buyer
This Review Imported from our standard course evaluations.
Was this helpful?
Partnership Taxation-15
J.S. NY
12/22/2014
Verified Buyer
This Review Imported from our standard course evaluations.
Was this helpful?
Partnership Taxation-15
J.K. OK
11/30/2014
Verified Buyer
This Review Imported from our standard course evaluations.
Was this helpful?
Partnership Taxation (24 CPE Hours) 2012-13
C.D. WV
11/16/2014
Verified Buyer
This Review Imported from our standard course evaluations.
Was this helpful?
Partnership Taxation-15
E.L. NY
07/21/2014
Verified Buyer
This Review Imported from our standard course evaluations.
Was this helpful?
Partnership Taxation (24 CPE Hours) 2012-13
N.P. NJ
11/15/2013
Verified Buyer
This Review Imported from our standard course evaluations.
Was this helpful?