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Intermediate Partnerships E-book (2020) - PDF Version - #E20310

Intermediate Partnerships E-book (2020) - PDF Version - #E20310

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Overview

Description:

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

Table of Contents.

Intermediate Partnerships covers:

  • 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 level

Author: NATP Staff

Publisher: NATP

Publication Date: 2020

Format: Electronic - 208 Pages


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Corresponding CPE Courses:

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Intermediate Partnerships Self-Study Course

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