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Sale, Exchange or Other Disposition of Partnership Interests; Partnership Distributions; Partnership Terminations

Recorded on: Jun. 9, 2017
Running Time: 01:27:00

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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.

Sale, Exchange or Other Disposition of Partnership Interests; Partnership Distributions; Partnership Terminations [01:27:00]

Determining the amount and character of gain or loss from the sale or exchange of a partnership interest under Sections 741 and 751, recently proposed regulations on partnership unrealized receivables and inventory items; the effect of liabilities on such calculations; current distributions, distributions in complete liquidation of a partner’s interest, post-distribution consequences to the distributee; partnership terminations under Section 708 and planning strategies

Stephen D. Rose

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

  • American Bar Association Section of Taxation Comments on Section 751(b) Proposed Regulations
    George C. Howell
  • Partnership Distributions, Terminations and Sales of Partnership Interests (PowerPoint slides)
    Stephen D. Rose

Presentation Material

  • Partnership Distributions, Terminations and Sales of Partnership Interests
    Stephen D. Rose
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Stephen D Rose ~ Munger, Tolles & Olson LLP
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