Customer Service: 800-778-7436     

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

LLCs & Partnerships - Distributions Under IRC Section 731 (DVDS)

Choose CPE Format:

Live WebinarSELECT

There are currently no upcoming dates scheduled for this webinar. Please fill out this short form to be notified when this webinar is next available. 

FIRST NAME
LAST NAME
EMAIL ADDRESS
COMMENTS (OPTIONAL)
Self-Study (On Demand) SELECT

This course is not currently available. Please fill out this short form to be notified when self-study options are available.

FIRST NAME
LAST NAME
EMAIL ADDRESS
COMMENTS (OPTIONAL)
  • Great dynamic between the 2 speakers. Made for an interesting webinar.

    - Surgent customer

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.

LLCs & Partnerships - Distributions Under IRC Section 731 (DVDS)

  • Customer Rating
  • Field of Study
    Taxes
  • Level
    Advanced
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

Tax practitioners should know and be able to apply the rules that govern partnership distributions and disguised sales conducted through a partnership. Unless the tax professional is able to tell when the disguised-sale rules trump the general partnership distribution rules, the tax practitioner might be led to give wrong advice regarding the taxability or nontaxability of a particular distribution. This program covers the general partnership distribution rules for both current and liquidating distributions, and then explores the circumstances where the so called "disguised sale" rules apply to make an otherwise nontaxable partnership distribution taxable.

Major Topics:

  • Taxation of current and liquidating partnership distributions
  • Tax treatment of cash distributions from a partnership to a partner
  • Tax treatment of non-cash property distributions  by a partnership
  • When a partner recognizes gain or loss resulting from a partnership distribution
  • Disguised sale rules as they apply to partnership distributions

Learning Objectives

  • Recognize when a partnership distribution is subject to the disguised sale rules
  • Understand the tax treatment of cash and non-cash distributions by a partnership to a partner

Designed for:

Any tax practitioner who wishes to understand the tax rules relating to partnership distributions; any tax practitioner wishing to be updated with how to differentiate between a partnership distribution and a disguised sale

Prerequisite:

General background in the taxation of partnership income taxation

Advanced Preparation:

None

  • Great dynamic between the 2 speakers. Made for an interesting webinar.

    - Surgent customer

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
loading

Loading...

Loading...

Thank You!

YOU HAVE ADDED THE FOLLOWING TO YOUR CART:


Loading...

Thank You!

Thank You! Your request has been submitted.



Get More with a Surgent CPE package

Unlimited Self-Study Package

  • Unlimited 24/7 access to 200+ downloadable self-study courses

  • Courses range from 2-20 credits

  • Provides online grading & CPE certificates by email

  • Does NOT include Premium courses

$499

Buy Now

Unlimited Webinar Package

  • Unlimited access to all non-premium live CPE webinars

  • Includes 1-, 2-, 3-, 4-, and 8-hour webinars, including Saturday and evening options

  • Access through 12/31/17

  • Does NOT include Premium courses

$649

Buy Now

Unlimited Plus Package

  • Unlimited access to ALL live CPE webinars

  • Includes all premium courses and virtual conferences

  • Unlimited 24/7 access to all self-study courses

  • Includes all on-demand webcasts

  • Access for a year from purchase date

  • Unlimited 24/7 access to all self-study courses

  • Includes Premium courses

$849

Buy Now
  • CPE Continuing Professional Education for CPAs

  • IRS Continuing Education for EAs and the AFSP program

  • CFP Accepted by the CFP® Board

  • YB YellowBook Continuing Education

  • CTEC Approved for CE by CTEC

Explore Additional Courses by Topic

SURGENT IS APPROVED AS A PROVIDER OF CONTINUING EDUCATION BY:

Thank You!

Thank You! Your subscription has been submitted.