transcript   Transcript

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

Recorded on: Jun. 9, 2017
Running Time: 01:14:50

Full Transcript:

If you are a Privileged Member, just log in and start reading now! If you are not a Privileged Member, please click here to learn how unlimited access to PLI programs may be right for you and your firm.

To access the streaming media of this presentation, please purchase the corresponding seminar segment.

Taken from the Web Program Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2017 recorded June, 2017 in San Francisco.

Adjustments to the Basis of Partnership Assets (Sections 734, 743 and 754) [01:14:50]

Application of the aggregate theory of partnership tax in determining the basis of partnership property for transfers of partnership interests and distribution of partnership assets;  the effect of Sections 1060 and 197, the impact of regulations implementing the 2004 AJCA amendments

Stuart L. Rosow, Dean S. Shulman, William P. Wasserman

The purchase price of this segment includes the following article from the Course Handbook available online:

  • The Proposed Regulations Under Sections 704(c)(1)(C), 734, 743, and 755
    Peter C. Mahoney, William P. Wasserman

Presentation Material

  • Partnership Tax Strategies and Pitfalls Using (And Avoiding The Use Of) The Section 754 Election
    Stuart L. Rosow, Dean S. Shulman, William P. Wasserman
Stuart L Rosow ~ Proskauer Rose LLP
Dean S Shulman ~ Kirkland & Ellis LLP
William P Wasserman ~ William P. Wasserman, a Professional Corporation
Transcript FAQ's
  • How Can I Access Transcripts?
    You must be a Member in good standing.

  • Can I access the Video?
    Yes, you can access the video if you have the Adobe Flash plugin installed. Click on the video camera icon when you mouse over each paragraph. The media will begin playback at that point.

  • Can I get CLE credit for reading the transcript?
    No, CLE credit cannot be earned for reading a transcript. CLE credit is issued only for verified attendance while watching a web program. If seeking credit, please verify the program's eligibility for credit and expiration date in your jurisdiction on the web segment launch page before commencing the program.

  • twitter
  • LinkedIn
  • YouTube
  • RSS

All Contents Copyright © 1996-2018 Practising Law Institute. Continuing Legal Education since 1933.

© 2018 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.