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Intermediate Partnerships Textbook (2021) - #21310

Intermediate Partnerships Textbook (2021) - #21310

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Overview

Description:

Partnership taxation can be a complicated subject and there are multiple types of operation, including limited partnerships, limited liability companies or general partnerships. The type of business operation can alter a partner’s taxation. In addition, there are various elections made at the partnership level that serve as planning tools. This textbook furthers the knowledge of tax professionals who already have a basic understanding of partnership taxation.

View Table of Contents.

Topics include:

  • Understanding the different types of partnerships
  • Recognizing tax basis partner capital accounts
  • Identifying limited partners for purposes of self-employment tax
  • The important tax rules regarding special allocations for partnerships
  • Summarizing important rules regarding guaranteed payments
  • Identifying when a §754 election can be performed
  • Calculating basis adjustments required by a §754 election
  • Preparing Form 8308, Report of a Sale or Exchange of Certain Partnership Interests
  • Identifying disguised sales
  • Preparing Form 1065 when one partner leaves a two-partner partnership
  • Preparing Form 1065 when a partner terminates an interest

Product Details:

Level: Intermediate

Authors: NATP Staff

Published: 2021

Format: Print - 198 Pages


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