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Companion to PPC's 1065 Deskbook - Course 2 - Basis, Allocations, and Loss Limitations (T65TG172)  

CATEGORY: Taxation
COURSE ID: T65TG172, VERSION 1.00
(5)
Print-Based with OG
8 CPE Credits
Level: Basic

This interactive self-study course examines various matters related to basis, allocations, and loss limitations. Lesson 1 strictly deals with a partner’s outside basis in the partnership interest. Lesson 2 takes a look at the rules for allocating basis from partnership liabilities to partnership interests. Lesson 3 discusses the tax allocation rules for partnerships. Lesson 4 covers the applications of IRC Sec. 704(c), and Lesson 5 deals with allocations when partners’ interests change during the year. Course Expiration Date: November 30, 2018 Please note, the grading fee for answer sheets submitted by regular mail is $99.

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