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:

  • 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

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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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Partnership Taxation-15
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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
11/30/2014
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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
This Review Imported from our standard course evaluations.
N.P. NJ
11/15/2013
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