- NY Credits : 3.0
- TX Credits : 3.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 3.0
Checkpoint Learning
Course Detail
A partnership is any unincorporated organization (including a syndicate, group, pool, or joint venture) that conducts a business or financial venture that cannot be classified as a corporation, trust, or estate. Implicit in this definition is the requirement that a partnership must carry on a business or investment activity for joint profit. This course introduces partnerships by exploring definitions, characteristics, nontax considerations, and tax advantages and disadvantages of operating as a partnership.
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