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Charles Herbst, J.D., LL.M.
With the development of limited liability companies (LLCs), most of which are taxed as partnerships, there is increased interest in both partnership tax and the nature of partnerships in general. This course will explore how partnerships are taxed and provide insight into how partnerships can be structured. It is completely updated to reflect changes from recent tax legislation and includes coverage of the domestic production activities deduction.
The course ends with a comparison of partnerships to other entities, including corporations and LLCs.
Topics covered include:
- Formation of a partnership
- Operation of a partnership
- Changes in partnership interest
- Distributions
- Termination of a partnership
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Course Details
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Price: $90.00
Field of Study: Taxes
Prerequisites: none
Level: Basic
CTEC course number: 1075-CE-5126
Course was last updated on: 03/13/08
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Library:
Learning Center Core
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
6 CPE |
| QAS |
6 CPE |
| Enrolled Agent (Accepted by the IRS) |
6 CPE |
| CTEC Federal |
6 CE |
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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.
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