The mini-course will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its solution.
Partnership Taxation. Contributions to Partnerships. Sales and Exchanges of Partnership Interests. Partnership Distributions and Liquidations.
CPAs, financial professionals, enrolled agents and attorneys.
Recognize the tax treatment of partnerships noting advantages and disadvantages and their effect on income attribution. Determine partnership income and reporting requirements. Identify the tax treatment of contributions of property to a partnership under Section 721 and the impact on tax basis. Recognize the tax treatment of partnership distributions and sale of partnership interest.
Danny Santucci, Western CPE
Danny Santucci, BA, JD, is a prolific author of tax and financial books and articles. His legal career started with the business and litigation firm of Edwards, Edwards, and Ashton. Later he joined the Century City entertainment firm of Bushkin, Gaims, Gaines, and Jonas working for many well-known celebrities. In 1980, Danny established the law firm of Santucci, Potter, and Leanders in Irvine, California. With increasing lecture and writing commitments, Danny went into sole practice in 1995. His practice emphasizes business taxation, real estate law, and estate planning. Speaking to more than 100 groups nationally each year, he is known for spicing up his extensive expertise with an incredible sense of humor.
Non-Member Price $67.00
Member Price $58.00