TAX 604 - TAXATION OF PARTNERSHIPS AND LIMITED LIABILITY COMPANIES
CREDIT: ( 30 CPE Hours, 25 CLE Hours; 3 Semester Units)
DESCRIPTION:
Partnership characteristics, tax year, contributions to partnerships, partnership interest in exchange for services, basis, liabilities, loss limitations, family partnerships, partnership income, allocations of partner's distributive shares, shifting distributive shares, termination, partner-partnership transactions, disproportionate distributions, current distributions, liquidating distributions, transfer of partnership interests, transfer of interests in partnerships with unrealized receivables, basis adjustments, death and retirement of partners, and taxation of limited liability companies.
FORMAT: DVD
REQUIRED TEXT:
Thomson RIA
IIT- Federal Taxation of Partnerships and Partners, Warren, Gorham, and Lamont
FPS: 9780791353035
-
To order contact the Education Sales Team at 800-950-1216 for the student edition.
SUGGESTED TEXT:
A companion workbook of Study Problems is available, but not required for this course.
INSTRUCTOR: Ryan Pace
EXAM OPTIONS: Review/Final On-Line Exams. The Review Exam is not mandatory or graded but is designed to provide valuable feedback in preparation for the Final Exam. To download the instructions, please go to the Exams webpage.
FORMAT: DVD
To order contact the Education Sales Team at 800-950-1216 for the student edition.
EXAM OPTIONS: Review/Final On-Line Exams. The Review Exam is not mandatory or graded but is designed to provide valuable feedback in preparation for the Final Exam. To download the instructions, please go to the Exams webpage.
