transcript   Transcript

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

Recorded on: Jun. 7, 2018
Running Time: 01:29:40

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 [01:29:40]

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 Web Program segment includes the following article from the Course Handbook available online:

  • American Bar Association Section of Taxation, Comments on Section 751(b) Proposed Regulations (April 27, 2016)
    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
    • (s)
      Stephen D. Rose ~ Partner & Global Head of Tax, TPG Global
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