On Demand3.5 CE Credits
Advanced Taxation of Partnerships & LLCs: Basis, Distributions, and Sales of Interest - Tax Staff Essentials
Hosted by Association of International Certified Professional Accountants (AICPA & CIMA)
Dates TBD Online / Virtual
Professional, Scientific & Technical ServicesFinance & Insurance
About This Event
This CPE self-study course deepens practitioners' knowledge of partnership and LLC taxation, focusing on advanced distribution rules, basis calculations, Section 754 elections, and the tax treatment of partnership interest sales. Participants will learn to calculate property basis in distributions, assess when basis adjustments are needed, and determine the character and timing of gains on partnership interest sales.
Topics Covered
Leadership & Management
Practice Management / BusinessQuality Improvement
Regulatory & Legal
Documentation Standards
Registration & Fees
Continuing Education
3.5 CE Credits
Accredited by: NASBA
The American Institute of Certified Public Accountants 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. Sponsor numbers: National Registry: 141642, Illinois: 158-000880, New Jersey: 20CE00029900, Pennsylvania: PX-177106, Texas: 000215, All others: A-0001. CPE credits calculated on 50-minute hour. Also recognized by SHRM to offer Professional Development Credits (PDCs).
Who This Event Is For
Industries
Professional, Scientific & Technical ServicesFinance & Insurance