transcript   Transcript

Publicly Traded Partnerships

Recorded on: Jun. 7, 2018
Running Time: 00:46:00

Full Transcript:

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Taken from the Web Program Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2018  Recorded June, 2018 in San Francisco [00:46:00]

Rules of Section 7704, such as qualifying income; complex operational considerations for PTPs, such as basis adjustments under Section 754, Section 704(c) allocations, and the concept of fungibility; and the effects of tax reform on publicly traded partnerships, such as the application of the 20% qualified business income deduction to PTPs, the treatment of the sale of partnership interests as ECI, and the changing dynamics of the corporation vs. partnership proposition
James Chenoweth, Glenn E. Dance, Amy L. Sutton

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

  • Partnerships in the Public Space
    Eric B. Sloan
  • Publicly Traded Partnerships (PowerPoint slides)
    Glenn E. Dance, Amy L. Sutton, Ryan K. Carney, James Chenoweth
Presentation Material
  • Publicly Traded Partnerships
    James Chenoweth , Glenn E. Dance, Amy L. Sutton
    • (s)
      James Chenoweth ~ Gibson, Dunn & Crutcher LLP
      Amy L. Sutton ~ Deloitte Tax LLP
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