PARTNERSHIP TAXATION

About Course

This course is designed to give a general overview of the taxation of partnerships. It explains how the income tax laws apply to partnerships and partners

Course Content

I. WHAT’S NEW/REMINDERS

I. WHAT’S NEW/REMINDERS

II. INTRODUCTION

III. IMPORTANT ISSUES

IV. FORMING A PARTNERSHIP

V. TERMINATING A PARTNERSHIP

VI. EXCLUSION FROM PARTNERSHIP RULES

VII. PARTNERSHIP RETURN (FORM 1065)

IX. Transactions Between Partnership and Partners

X. Basis of Partner’s Interest

XI. Disposition of Partner’s Interest

VIII. PARTNERSHIP DISTRIBUTIONS

XII. SECTION 1061 REPORTING INSTRUCTIONS

XIII. Bipartisan Budget Act of 2015 (BBA)

Student Ratings & Reviews

No Review Yet

About Course

Course Content

I. WHAT’S NEW/REMINDERS

I. WHAT’S NEW/REMINDERS

II. INTRODUCTION

II. INTRODUCTION

III. IMPORTANT ISSUES

III. IMPORTANT ISSUES

IV. FORMING A PARTNERSHIP

IV. FORMING A PARTNERSHIP

V. TERMINATING A PARTNERSHIP

V. TERMINATING A PARTNERSHIP

VI. EXCLUSION FROM PARTNERSHIP RULES

VI. EXCLUSION FROM PARTNERSHIP RULES

VII. PARTNERSHIP RETURN (FORM 1065)

VII. PARTNERSHIP RETURN (FORM 1065)

IX. Transactions Between Partnership and Partners

IX. TRANSACTIONS BETWEEN PARTNERSHIP AND PARTNERS

X. Basis of Partner’s Interest

X. BASIS OF PARTNER’S INTEREST

XI. Disposition of Partner’s Interest

XI. DISPOSITION OF PARTNER’S INTEREST

VIII. PARTNERSHIP DISTRIBUTIONS

VIII. PARTNERSHIP DISTRIBUTIONS

XII. SECTION 1061 REPORTING INSTRUCTIONS

XII. SECTION 1061 REPORTING INSTRUCTIONS

XIII. Bipartisan Budget Act of 2015 (BBA)

XIII. BIPARTISAN BUDGET ACT OF 2015 (BBA)