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Partnership Sales and Distributions: Making Sense of the Complex Rules Part 2 -- Property Distributions and Elections

Gary Maydew

Partnership Sales and Distributions: Making Sense of the Complex Rules Part 2 -- Property Distributions and Elections contains discussion of non-liquidating distributions of both cash and property, liquidating distributions of property, elective basis adjustments, reporting requirements of Code Sec. 751 sales or distributions, and partnership mergers and distributions.
Course Details
Price:  $50.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
CTEC course number:  1075-CE-2929
Course was last updated on:  12/03/04
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 3 CPE
QAS 3 CPE
Enrolled Agent (Accepted by the IRS) 3 CPE
CTEC Federal 3 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: Jeffrey H. submitted on 09/29/2008
Great insights into how basis is carried over and taxed in partnerships.
Reviewer: Colleen H. submitted on 09/28/2007
The examples where the answers were explained. They helped to understand the course material.
Reviewer: Norma C. submitted on 09/24/2007
None at all
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