Dates:
November 18-19, 2008
Time:
8:00 a.m. - 5:00 p.m.
Location:
TU Campus
Fee: *
$695 per person
Early online registration 10 days prior to
program start date:
$625 per person
Call for Group Rates
*subject to change for future programs
Partnership Taxation Seminar
This is an intense two-day program. Each day will be eight-hours of classroom instruction on the fundamental nature of the federal income tax treatment of partnerships and partners.
Outline of Topics
| Day 1 | ||
| 8:00 a.m. - 9:00 a.m. | Introduction and Overview | |
| 9:00 a.m. - 12:00 noon | Formation of a Partnership and Contributions of Property and Services in Exchange for a Partnership Interest | |
| 12:00 noon - 1:00 p.m.. | Lunch | |
| 1:00 p.m. - 2:00 p.m. | Partnership Operating Issues | |
| 2:00 p.m. - 5:00 p.m. | Special Allocations of Partner's Distributive Shares - Sec. 704(b) | |
| Day 2 | ||
| 8:00 a.m. - 11:00 a.m. | Allocations with Respect to Contributed Property (Sec. 704(c) | |
| 11:00 am - 12:00 noon | Transactions Between the Partnership and Partner | |
| 12:00 noon - 1:00 p.m. | Lunch | |
| 1:00 p.m. - 3:00 p.m. |
Sale of a Partnership Interest and Sec. 754 Election |
|
| 3:00 p.m. - 5:00 p.m. | Operating and Liquidating Distributions of Property | |