Checkpoint Learning

Checkpoint Learning

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Partnership Taxation - Distributions  

CATEGORY: Taxation
COURSE ID: CLPTR1, VERSION 2.00
  Online & Mobile
2 CPE Credits
Level: Advanced

This course presents the laws and regulations pertaining to partnership distributions including disproportionate distributions. Specific topics include recognizing partnership gains and losses for distributions; the distribution of marketable securities to partners; how to handle distributions related to loss, debt and liabilities; partner advances and loans; as well as deemed partnership distributions. Pertaining to disproportionate partnership distributions, information related to hot assets is provided along with detailed illustrations for the application of the disproportionate distribution rules.

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