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Partnership TaxationCode: 21-PARTNER
Price: $159.00
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Course Details
265 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:
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Definition of A Partnership
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Formation & Capitalization
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Buy/sell Agreements
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Contributions of Property & Services
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Profit & Capital Interests
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Basis & Debt Allocation Rules
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Transactions with Partners
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At-risk Limitations
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Special Allocations Under §704(b)
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Hot Assets & Recapture
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Partnership Audit Procedures
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Terminations & Reorganizations
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Estate Planning
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Tax Year Options
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Basis Adjustments
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Passive Loss Rules
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Sale of Partnership Interest
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Cash & Property Distributions
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Guaranteed Payments
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Capital Account Adjustments
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Treatment of Suspended Losses
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Fringe Benefit Limitations
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Available Retirement Plans
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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 the National Registry of CPE Sponsors at their web site: www.learningmarket.org
NASBA Sponsor number 108096

$159.00
Partnership Taxation
Very good broad review of parnership agreements and LLCs and their comparison to S Corporations and general partnerships.
Michael Moughan
08/30/2019
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Partnership Taxation
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S.K. NY
10/27/2015
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J.G. NY
07/08/2015
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Partnership Taxation-15
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S.M. TX
06/25/2015
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Partnership Taxation-15
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R.B. TN
04/21/2015
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Partnership Taxation-15
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A.M. NJ
03/17/2015
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Partnership Taxation-15
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K.L. OH
12/29/2014
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Partnership Taxation-15
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J.S. NY
12/22/2014
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Partnership Taxation-15
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J.K. OK
11/29/2014
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Partnership Taxation (24 CPE Hours) 2012-13
This Review Imported from our standard course evaluations.
C.D. WV
11/16/2014
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Partnership Taxation-15
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E.L. NY
07/21/2014
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Partnership Taxation (24 CPE Hours) 2012-13
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N.P. NJ
11/15/2013
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