24WA-0197: Partnership Essentials: Tax Basis Capital Accounts (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Monday, April 22, 2024
1:00pm - 3:00pm Central Time
2 CPE (2 technical) | 2 IRS CE
This course examines the critical issues and special opportunities facing partnerships and their partners, with a focus on reporting tax basis capital accounts.
Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Major subjects
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Reporting negative tax basis
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Tax accounting for property contributed to a partnership
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Pre-contribution appreciation
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Effect of the Ceiling Rule
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Allocation of depreciation to partners
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Form 1065, Schedule K-1
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Tax basis capital accounts
Learning objective(s)
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Define the tax consequences and various liabilities for both partnerships and LLCs
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Apply rules for reporting tax basis capital accounts
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Identify planning opportunities and potential pitfalls
Who should take this program?
Practitioners with partnership clients and those seeking knowledge on thorny partnership issues
Fees
Our records indicate
you are a
nonmember.
If you register, you will be charged
$79.00
(Standard Nonmember Fee).
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to receive member fee.
Standard Member Fee |
$79.00
|
Standard Nonmember Fee |
$79.00
|