Parsing Partnership Tax

    By Ryan M Harding and Thomas Patrick Ward

    Parsing Partnership Tax

    Parsing Partnership Tax

    By Ryan M Harding and Thomas Patrick Ward

    PROGRAM INFORMATION This session will provide an overview of partnership federal income tax questions commonly encountered by estate planners, including: What are the federal income tax considerations in selecting the type of entity? When is a contribution to a partnership not tax-free? What are the potential pitfalls of in-kind ...
    $90
    NON-MEMBERS
    $70
    MEMBERS
    $50
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    PROGRAM INFORMATIONThis session will provide an overview of partnership federal income tax questions commonly encountered by estate planners, including:
    • What are the federal income tax considerations in selecting the type of entity?
    • When is a contribution to a partnership not tax-free?
    • What are the potential pitfalls of in-kind distributions?
    During this program, our panelists will focus on the practical application of partnership tax rules through facts patterns and examples, including, among other topics: the investment company rules, the two-year "disguised sale" presumption and seven-year "mixing bowl" rules, and allocations of built-in gain or built-in loss under Section 704(c). The session will conclude with an analysis of recent developments and anticipated future guidance in partnership tax.

    Product Details

    Sponsors

    Section of Real Property, Trust and Estate Law

    Product Code

    5430539AUD

    Publication Date

    8/1/2010 12:00:00 AM

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