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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.

Wednesday, December 14, 2022
9:00am - 12:30pm Central Time
4 CPE (4 technical)  |  4 IRS CE

Alternate dates & more options

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.

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

Who should take this program?

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

Fees

Our records indicate you are a nonmember. If you register, you will be charged $159.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $159.00
checkmark Standard Nonmember Fee $159.00

More program information

Instructor Michael Tucker, PhD, LLM, JD, CPA
Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (4.0)
Level Intermediate
Format Group Internet Based
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. Basic understanding of individual and business taxation
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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