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

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

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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
(s)
Stuart L Rosow ~ Proskauer
Dean S Shulman ~ Kirkland & Ellis LLP
William P Wasserman ~ William P. Wasserman, a Professional Corporation
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