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Partnership Taxation Fundamentals

CCH Editorial Staff

With the recent 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. Partnerships are very flexible vehicles and there are endless ways to govern a partnership and divvy the profits.

The course will compare 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

Course Details
Price:  $90.00
Field of Study:  Taxation
Prerequisites:  None
Level:  Basic
Course was last updated on:  04/08/04
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 6 CPE
QAS 6 CPE
CFP® (Accepted by the CFP Board) 3 CPE
Enrolled Agent (Accepted by the IRS) 6 CPE
Law (Accepted by the State Bar of California) 6 CPE

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.

User Reviews
Reviewer: Ryan H. submitted on 02/06/2005
review questions
Reviewer: Allison P. submitted on 02/06/2005
coverage of all relevant content areas; good study questions after each section
Reviewer: Darren S. submitted on 02/05/2005
Examples
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