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Course Name:
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ADVANCED PARTNERSHIP ISSUES: PARTNERSHIP ALLOCATIONS
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Course ID:
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1144534 |
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Provider Name:
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MASSACHUSETTS SOCIETY OF CPAS
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Approved for:
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Description:
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In this virtual course we'll take a look at the responsibilities a CPA has in calculating the proper allocations to each partner. We'll look at the mandatory adjustments for precontribution built-in gains or losses of each partner, and the requirements to have partnership special allocations respected. Participants will be able to: • Recognize when the mandatory rules of Section 704(c) apply to contributions of property to a partnership • Calculate proper allocation under each of the three safe-harbor methods of handling Section 704(c) • List the requirements for an allocation to have substantial economic effect under the partnership regulations Prerequisites/Advanced Preparation:Experience in partnership taxes |
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Training Subtype:
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Basic Accounting
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Location:
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105 Chauncy Street
Boston, MA 02111
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Program Results In:
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Certificate
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Course Length:
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1 week(s)
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Average No. of Hours/Week:
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4 Hrs
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On-line Course Schedule:
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http://www.masscpas.org/cpe/192128mb:advanced-partnership-issues-partnership-allocations
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Cost/Student:
Includes:
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$279.00
Tuition
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Flat Rate Course:
(The cost of this course is based on a flat fee, regardless of the number of employees attending the course)
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No
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Performance Summary
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Program Year (Most Recent):
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