Checkpoint Learning

Checkpoint Learning

Course Detail

Partnership/LLCs- Advanced Topics  

CATEGORY: Taxation
COURSE ID: W72T, VERSION 1.00
  Webinar
2 CPE Credits
Level: Advanced

This webinar presentation will cover aspects of advanced partnership taxation. The webinar discusses issues the importance of inside and outside basis, examines the recent developments in self-employment taxation of LLC members taxed as partners, and introduces the rules for special allocations under IRC Section 704. Topics Covered:             

  • Basis considerations, including inside and outside basis
  • Debt (recourse, nonrecourse and qualified noncourse) debt allocations to owners
  • Self-employment taxation of LLC members taxed as partners
  • Passive activity proposed regulations affecting LLC members taxed as partners    
  • Special allocations under IRC Section 704(b) and 704(c)

NOTE: The voluntary IRS Annual Filing Season Program (AFSP) requires that CE Sponsors collect PTINs from IRS professionals who wish to receive IRS credit. IRS PTIN holders (including Enrolled Agents) should enter their IRS PTIN into Checkpoint Learning so that course completions can be reported to the IRS. You do not need to enter your PTIN for each course you take; you only need to add it once. If you have any questions on how to do this, please contact us 800-231-1860.

THIS WEBINAR IS NOT ELIGIBLE FOR CTEC CREDIT.

Registration for this event has ended. Please either [search] for an open course or event or contact a salesperson at 844-245-5970 for more information or other options.
 
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