TAILIEUCHUNG - Lecture Taxation of individuals and business entities 2015 - Chapter 21: Dispositions of partnership interests and partnership distributions

In this chapter, the learning objectives are: Determine the tax consequences to the buyer and seller of the disposition of a partnership interest, including the amount and character of gain or loss recognized; list the reasons for distributions, and compare operating and liquidating distributions; determine the tax consequences of proportionate operating distributions; | Chapter 21 Dispositions of Partnership Interests and Partnership Distributions Learning Objectives Determine the tax consequences to the buyer and seller of the disposition of a partnership interest, including the amount and character of gain or loss recognized List the reasons for distributions, and compare operating and liquidating distributions Determine the tax consequences of proportionate operating distributions Determine the tax consequences of proportionate liquidating distributions Explain the significance of disproportionate distributions Explain the rationale for special basis adjustments, determine when they are necessary, and calculate the special basis adjustment for dispositions and distributions Basics of Sales of Partnership Interests Raises unique issues because of the flow-through nature of the entity If tax rules follow an entity approach, the interest is considered a separate asset and sale of partnership interest would be very similar to the sale of corporate .

• Quy hoạch - Đô thị
• Business entities
• Individual taxation
• Multijurisdictional taxation
• Transfer taxes
• Partnership interests
• Partnership distributions
• Urban market business entities
• Competitiveness of urban market business entities
• Market business entities
• Organization and management capacity
• Finance competence and business performance
• Essentials of taxation
• Business tax credits
• Corporate alternative minimum tax
• Limited liability entities
• Profits and distributions
• Entity legal classification
• Nontax characteristics
• Business income
• Accounting methods
• Operating partnerships
• Flow through entities
• The financial statements
• Business deductions
• Financial statements
• Loss limitations
• Property transactions
• Corporate taxation
• Nonliquidating distributions
• Corporate formation
• Taxable acquisitions
• Operating distributions
• Post termination transition period
• Local taxes
• Income taxes
• Multinational transactions
• Taxing multinational transactions
• Wealth planning
• Tax rate structures
• Federal taxes
• Tax compliance
• Tax authorities
• Tax planning strategies
• Related limitations
• Individual income tax
• Filing status
• Gross income
• Recognize income
• Individual deductions
• Deductions for AGI