November 26, 2024

Live Webcast

NYSED 4

Taxation of Partnership Distributions and Sales of Partnership Interests Webcast

November 26, 2024
Live Webcast
NYSED 4

  • Instructor

    Pamela
    Davis-Vaughn

  • Types of partnership distributions
  • Liquidating partnership distributions
  • Basis of property distributed by a partnership
  • Special basis adjustments under Section 732(d)
  • Abandoned and worthless partnership interests
  • Section 751(a) exchange
  • Transactions between partners and their partnerships
  • Disguised sales
  • Section 736(a) and (b) payments

Learning Objectives

  • Be familiar with the complex issues related to partnership distributions and sales
  • Advise individual and business clients regarding these practice issues

Major Topics

  • Types of partnership distributions
  • Liquidating partnership distributions
  • Basis of property distributed by a partnership
  • Special basis adjustments under Section 732(d)
  • Abandoned and worthless partnership interests
  • Section 751(a) exchange
  • Transactions between partners and their partnerships
  • Disguised sales
  • Section 736(a) and (b) payments

CPE Credits Available

NYSED 4
4
Taxation (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Taxation (NYSED)

Prerequisites

Basic understanding of individual and business taxation

Advanced Preparation

Basic understanding of individual and business taxation

Intended Audience

Accounting and finance professionals seeking to gain a deeper understanding of partnership distributions/sales

Provider

Surgent McCoy CPE LLC

This event has ended.