Overview
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Check the Box Rules
3 mins
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Allocations - Tax Return
28 mins
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Contributions - 721
50 mins
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General Partner v Limited Partner - Syndicate
74 mins
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Reasonable Method
106 mins
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Basis in Property
133 mins
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Optional Basis Adjustments
221 mins
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Abandonment and Sale of Partnership Intrest
256 mins
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Example Partnership Consequences
300 mins
Course Description
Creating the partnership agreement and setting up the proper entity/structure for the partnership are the two most important steps in the partnership process. Understanding the mechanics of how your business will be managed is the key to designing your partnership agreement and documenting the terms.
This online CPE course aims to provide tax professionals with a comprehensive understanding of basic and complex partnership taxation issues. You'll be equipped to identify problems and opportunities in transactions involving partnership formation, transactions with partners, basis, partnership distributions, allocations, and other key areas.
This online continuing education course covers all the aspects of partnerships from its formation to liquidation.
This online CPE webinar covers the following key topics-
- Partnership formation
- Operations of a partnership
- Administration issues
- Income allocations
- Basis and debt allocations
- Basis considerations, including inside and outside basis
- Transactions with owners
- Distributions
- Passive activity rules
- The Section 199A qualified business income deduction
- Basic adjustments under IRC 754
- Sale or liquidation of the partnership interest
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Learning Objectives
- To discuss the basis of partnerships
- To discuss types of partnership
- To determine how special allocations work
- To discuss accounting methods and other operating rules
- To discuss tax treatment for partnerships
Recommended For
This Online Continuing Professional Education Webinar is recommended for CPAs, EAs, AFSP, and Other Tax Professionals who want to specialize in service Partnership clients
Who Should Attend?
- Accounting Firm
- Bookkeepers & Accountants & Tax Preparers
- California Registered Tax Professional
- CPA (Industry)
- CPA - Mid Size Firm
- CPA - Small Firm
- CPA in Business
- Entrepreneurial CPA
- Maryland Tax Preparers
- Oregon Tax Preparers
- Tax Accountant (Industry)
- Tax Attorney
- Tax Director (Industry)
- Tax Firm
- Tax Managers
- Tax Practitioners
- Tax Preparer
- Tax Professionals
- Tax Pros
- Young CPA