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(DVDS) 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

6/13/2019
When: 06/13/2019
8:00 AM
Where: Webcast
SURGENT
DVDS-2019-01-WEBNR-164-01
United States
Presenter: Mike Tucker, Ph.D., LL.M., J.D., CPA


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Acronym DVDS
CPE 2
Vendor Surgent
Category
Taxes (Technical) (2)
Level Advanced
Yellow Book? No
Registration Fees
Members* $89
CPA Non-Members $109

*The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801-466-8022, Monday through Friday, 8am to 4pm.

Course Description

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 Topics

  • 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

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