MNCPA is here for you.
Let us know how we can help.

New

22WS-1610: Surgent's Taxation of Partnership Distributions and Sales of Partnership Interests (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Date Wednesday, December 14, 2022
Time 9:00am - 12:30pm
Central Time
Location Online
CPE credits CPE 4.0
Field(s)
of study
Taxes - Technical (4.0)
Specialty
credits
4.0 IRS CE approved
Instructor Michael Tucker, PhD, LLM, JD, CPA
Surgent
Fees
Standard Member Fee $159.00
Standard Nonmember Fee $159.00

Description

This program focuses on two parts of Subchapter K, partnership distributions and sales of partnership interests – topics that tax practitioners are often asked about by clients.

Tax practitioners are called upon to advise both the partnership which makes distributions and the partners receiving the distributions regarding the tax consequences of these transactions. Additionally, tax practitioners will be deeply involved in decisions regarding the sale and purchase of a partnership interest. These topics are thoroughly covered in this program.

The presenters also discuss several types of partnership distributions and the tax rules relating to them, as well as analyze the tax rules relating to the sale of a partnership interest. Tax practitioners will be given an in-depth analysis of these complex topics, so that they can effectively answer their clients’ questions.

Who should take this program?

Accounting and finance professionals seeking to gain a deeper understanding of partnership distributions/sales

Major subjects

  • Types of partnership distributions
  • Liquidating partnership distributions
  • Basis of property distributed by a partnership
  • Special basis adjustments under Section 732(d)
  • Abandoned and worthless partnership interests
  • Section 751(a) exchange
  • Transactions between partners and their partnerships
  • Disguised sales
  • Section 736(a) and (b) payments

Learning objective(s)

  • Be familiar with the complex issues related to partnership distributions and sales
  • Advise individual and business clients regarding these practice issues

Notes:

Course code Code 22WS-1610
Sponsor Surgent
NASBA ID#: 103212
Level Intermediate
Format Group Internet Based
Prerequisites Prereq. Basic understanding of individual and business taxation
Advance
prep
None

If you have questions about this event, please call us at 952-831-2707.

view cart

Search CPE catalog

Event code
Keyword

Advanced search
View all CPE programs