Advanced Partnership Taxation with Greg and George WEBCAST
Learn to complete Form 1065 and apply new rules that are crucial to preparing partnership tax returns. When should self-employment earnings be reported for an LLC member? Claiming bonus depreciation on Section 743 step-ups from purchases of partnership interests. Avoiding the IRS's dangerous CPAR audit rules. Transferring profits interests in partnerships without triggering taxation to new owners. Allocating losses to LLC members under Schedule 704(b). Claiming bad debts for partner loans. Deducting interest on loans made to purchase partnership interests or make loans to partnerships.
Crucial Real Estate Tax Strategies WEBCAST
Apportionment of purchase price. Bonus depreciation, section 179 and de minimis expensing for real estate. Financing considerations, including whether clients should make the real property election out of section 163(j). Partial disposition losses. Deducting removal costs. Depreciating property acquired in a like-kind exchange. Converting nondeductible interest expense into deductible interest expense. Section 199A for rental real estate. Revenue Procedure 2019-38 "safe harbor" for rental real estate. Aggregating rental properties.
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