Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs Webinar
Aug 22
7:00 - 9:00 p.m.
Online
2-Tax
CPE Credits
- Determine the amount of a Section 754 basis step-up
- Know how to allocate the basis step-up to the partnership's assets
- Know how a partnership makes a Section 754 election and reports it to the IRS
Highlights
- How and why a partnership makes a 754 election
- The effect of the 754 election when an interest in a partnership is sold or inherited
- How the 754 election applies when a partnership makes a distribution of property to one or more of its partners
- Allocating the 754 basis adjustment
Registration
PICPA Member: $89
Nonmember: $114
More Information
Course No. S754-2017-01-WEBNR-234-45 Level: Intermediate
Prerequisites: A basic understanding of the tax rules impacting individuals and pass-through entities
Notes
Your log-in instructions will be sent by Surgent at least 24 hours before the webinar.
Speaker(s)
Michael Tucker
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