Partnership Taxation: Determining the Basis of Partners’ Interest in Partnerships Webinar
Overview
Determining a partner's basis is key to figuring out the taxability of distributions, deductibility of losses, gain/loss on sale of the partnership interest, and other important matters. Using examples and case studies, this webinar focuses on how to determine the partner's basis in the partnership interest.
AGENDA HIGHLIGHTS
• Inside and outside basis
• Basis vs. capital accounts
• Determination of the partner's basis in partnership interest
• Definition of liability for partnership purposes and allocation among partners
• Review of examples and case studies
• Discussion of related IRS court cases
This course qualifies for IRS Continuing Education Credit.
Objective
To provide CPAs, tax accountants and finance professionals with the special knowledge of the tax rules related to partners’ basis in partnerships. Using real life case studies, participants will learn how to determine taxability of distributions, deductibility of losses and other important matters.
Emphasis
- Defining basis in the partnership interest
- Hurdles to deductibility – sections 465, 469, 461 (I)
- Partnership Operations and Outside Basis
– Loss limitations
– Capital accounts - Partnership Liabilities and Basis
– Allocation of liabilities
– Section 752 regulations - Nonrecourse loans from partners
Speakers
SPEAKER
W. Stewart Connard, CPA
View Dates
| Date | Time | Subscriptions | Register |
|---|---|---|---|
| Fri, Nov 13, 2026 Code WC286BKCPR02026 | 11:00 AM – 2:00 PM CT | Register | |
| Fri, Nov 20, 2026 Code WC286BKCPR03026 | 2:00 PM – 5:00 PM PT | Register | |
| Tue, Nov 24, 2026 Code WC286KCPR01126 | 8:30 AM – 11:30 AM ET | Register | |
| Fri, Nov 27, 2026 Code WC286BKCPR03126 | 2:00 PM – 5:00 PM PT | Register | |
| Thu, Dec 3, 2026 Code WC286BLCPR01026 | 9:00 AM – 12:00 PM ET | Register | |
| Fri, Dec 11, 2026 Code WC286BLCPR02026 | 12:00 PM – 3:00 PM CT | Register | |
| Tue, Dec 15, 2026 Code WC286BLCPR03026 | 7:00 AM – 10:00 AM PT | Register | |
| Wed, Dec 23, 2026 Code WC286BLCPR03126 | 9:00 AM – 12:00 PM PT | Register | |
| Tue, Dec 29, 2026 Code WC286BLCPR01126 | 12:00 PM – 3:00 PM ET | Register | |
| Fri, Jan 1, 2027 Code WC286BACPR03027 | 8:00 PM – 11:00 PM PT | Register | |
| Tue, Jan 5, 2027 Code WC286BACPR01027 | 10:00 AM – 1:00 PM ET | Register | |
| Thu, Jan 14, 2027 Code WC286BACPR02027 | 3:00 PM – 6:00 PM CT | Register | |
| Thu, Jan 21, 2027 Code WC286BACPR01127 | 9:00 AM – 12:00 PM ET | Register | |
| Thu, Jan 28, 2027 Code WC286BACPR03127 | 9:00 AM – 12:00 PM PT | Register | |
| Tue, Feb 2, 2027 Code WC286BBCPR02027 | 9:00 AM – 12:00 PM CT | Register | |
| Wed, Feb 10, 2027 Code WC286BBCPR01027 | 9:00 AM – 12:00 PM ET | Register | |
| Mon, Feb 15, 2027 Code WC286BBCPR01127 | 9:00 AM – 12:00 PM ET | Register | |
| Tue, Feb 16, 2027 Code WC286BBCPR03027 | 9:00 AM – 12:00 PM PT | Register | |
| Mon, Feb 22, 2027 Code WC286BBCPR03127 | 12:00 PM – 3:00 PM PT | Register |
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