COURSE PRICE: Regular Price: $400.00; PRE-ORDER SALE PRICE: $200.00 (All pre-ordered courses will be available 30 days from the date of purchase)
COURSE FORMAT: Cloud-based video course with Binaural Beats Technology added
COURSE DURATION: Approx. 10 hours
COURSE DESCRIPTION:
The course will provide an introduction to the taxation of partnerships and other pass-through entities, such as limited liability companies. The course will concentrate on the basic principles applicable to formation of partnerships; the determination of partnership income and loss and its allocation among the partners; the treatment of sales and exchanges of partnership interests and distributions of money and property from partnerships. The course will provide an understanding of the fundamental technical statutory and regulatory rules together with an examination of the underlying tax policy issues . Throughout the course there will be a focus on the use (and abuse) of the partnership form by taxpayers to conduct business and investment activities as well as achieve favorable tax results. Recent Congressional and IRS efforts to combat these activities will also be covered.