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Implications of Section 704(c) for Negotiating a Partnership Agreement

Recorded on: Jun. 9, 2017
Running Time: 01:26:30

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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.

Implications of Section 704(c) for Negotiating a Partnership Agreement [01:26:30]

Book/tax disparities and how the partnership tax rules deal with these differences through the mechanics of Section 704(c) and reverse Section 704(c) allocations: the traditional method, ceiling limitation principles, traditional method with curative allocations, remedial allocation method,  various operating rules in the Section 704(c) regulations, Section 704(c)(1)(C); anti-abuse provisions and planning concepts

Stephen L. Gordon, Beverly M. Katz

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

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  • Implications of Section 704(c) for Negotiating a Partnership Agreement (New York and San Francisco)(PowerPoint slides)
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Presentation Material

  • Implications of Section 704(c) for Negotiating a Partnership Agreement
    Stephen L. Gordon, Beverly M. Katz
(s)
Stephen L Gordon ~ Cravath, Swaine & Moore LLP
Beverly M Katz ~ KPMG LLP
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