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Adjustments to the Basis of Partnership Assets (Sections 734, 743 and 754)

Recorded on: Jun. 7, 2018
Running Time: 01:13:40

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Taken from the Web Program Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2018 Recorded June, 2018 in San Francisco [01:13:40]

Application of the aggregate and entity theories of partnership tax in determining the basis of partnership property for transfers of partnership interests and distributions of partnership assets; the effect of Sections 1060 and 197, the impact of regulations implementing the 2004 AJCA amendments and statutory changes made in the recently enacted tax reform bill
Glenn E. Dance, Stuart L. Rosow, William P. Wasserman
The purchase price of this Web Program segment includes the following article from the Course Handbook available online:

  • Section 754 Elections: Basis Adjustments under Section 443 and Section 734 (March 5, 2018)
    Stuart L. Rosow
Presentation Material
  • Partnership Tax Strategies and Pitfalls Using (And Avoiding The Use Of) The Section 754 Election
    Glenn E. Dance, Stuart L. Rosow, William P. Wasserman
    • (s)
      Glenn E. Dance ~ Grant Thornton LLP
      Stuart L. Rosow ~ Proskauer Rose LLP
      William P. Wasserman ~ William P. Wasserman, a Professional Corporation
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