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1065 Preparation and Planning 4: Special Situations and Planning (2008 Edition)

Sidney Kess and Barbara Weltman

1065 Preparation and Planning 4: Special Situations and Planning (2008 Edition) addresses special situations and planning related to Form 1065. It covers both current and liquidation distributions, reviewing the distinctions between them and how they should be treated in the reporting process.

The tax implications related to the sale or dissolution of a partnership are also detailed, as well as the impact that retirement or death has on partnership agreements and the tax ramifications of those events.

Each section in the course begins with an alert of new changes for the year and then provides an overview of the schedule being discussed. Examples illustrate how the related Internal Revenue Code rules apply, and practice pointers, pitfalls and recent developments, with the cases and rulings are noted.

Course Details
Price:  $60.00
Field of Study:  Taxes
Prerequisites:  1065 Preparation and Planning 3: Schedules and Completing the Return
Level:  Basic
CTEC course number:  1075-CE-5022
Course was last updated on:  12/18/07
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Technical Requirements:
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Credit Available For: Units
CPE 4 CPE
QAS 4 CPE
Enrolled Agent (Accepted by the IRS) 4 CPE
CTEC Federal 4 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

User Reviews
Reviewer: Lauren L. submitted on 11/18/2008
Good material points.
Reviewer: Mayank M. submitted on 11/12/2008
Comprehensiveness of the topics covered
Reviewer: Dana P. submitted on 11/10/2008
The comprehensiveness of the information.
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