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Surgent's LLCs & Partnerships - Distributions Under IRC Section 731 (DVDS)
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Tax practitioners should know and be able to apply the rules that govern partnership distributions and disguised sales conducted through a partnership. Unless the tax professional is able to tell when the disguised-sale rules trump the general partnership distribution rules, the tax practitioner might be led to give wrong advice regarding the taxability or nontaxability of a particular distribution. This program covers the general partnership distribution rules for both current and liquidating d

11/4/2015
When: 11/4/2015
8:00 AM - 10:00 AM
Where: Webcast/Webinar
Presenter: Mike Tucker, Ph.D., LL.M., J.D., CPA | Bob Lickwar, CPA
Contact: April Deneault
801-834-6634


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Tax practitioners should know and be able to apply the rules that govern partnership distributions and disguised sales conducted through a partnership. Unless the tax professional is able to tell when the disguised-sale rules trump the general partnership distribution rules, the tax practitioner might be led to give wrong advice regarding the taxability or nontaxability of a particular distribution. This program covers the general partnership distribution rules for both current and liquidating distributions, and then explores the circumstances where the so called "disguised sale" rules apply to make an otherwise nontaxable partnership distribution taxable.

Objectives:

* Recognize when a partnership distribution is subject to the disguised sale rules * Understand the tax treatment of cash and non-cash distributions by a partnership to a partner

Major Subjects: 

* Taxation of current and liquidating partnership distributions * Tax treatment of cash distributions from a partnership to a partner * Tax treatment of non-cash property distributions  by a partnership * When a partner recognizes gain or loss resulting from a partnership distribution * Disguised sale rules as they apply to partnership distributions

 

Designed For:

Any tax practitioner who wishes to understand the tax rules relating to partnership distributions; any tax practitioner wishing to be updated with how to differentiate between a partnership distribution and a disguised sale

Prerequisite: General background in the taxation of partnership income taxation

Advanced Prep: None

 

Speaker: Mike Tucker, Ph.D., LL.M., J.D., CPA | Bob Lickwar, CPA

Vendor: Surgent McCoy

Field of Study: Taxes (2)

Level: Advanced

CPE Credit: 2 Hours

Acronym: DVDS

 

Registration Fees: $89

  

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