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Surgent's LLCs & Partnerships - Distributions Under IRC Section 731 (DVDS)

  Thursday, Jun. 13, 2019 from 10:00 a.m. to 12:00 p.m.
 Online
 
2.0
20 / 2-60504
Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
VSCPA Members
$89.00 Regular Registration
Nonmembers
$89.00 Regular Registration
Designed For:
Any tax practitioner who wishes to understand the tax rules relating to partnership distributions; any tax practitioner wishing to be updated with how to differentiate between a partnership distribution and a disguised sale
Prerequisite:

General background in the taxation of partnership income taxation

Tax practitioners should know and be able to apply the rules that govern partnership distributions and disguised sales conducted through a partnership. Unless the tax professional is able to tell when the disguised-sale rules trump the general partnership distribution rules, the tax practitioner might be led to give wrong advice regarding the taxability or nontaxability of a particular distribution. This program covers the general partnership distribution rules for both current and liquidating distributions, and then explores the circumstances where the so called "disguised sale" rules apply to make an otherwise nontaxable partnership distribution taxable.


Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Advanced

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

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The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.