(SSTX523/26) Surgent’s Understanding Partnership Taxation: Types of Basis, Contributions, and Distributions
Calculating partnership basis is one of the most important things that we do as practitioners. However, it is also one of the most confusing. When we use the term "basis," we really could be referring to one of three different things. This course will explore the differences between inside basis, outside basis, and 704(b) basis....
Credit Hours: 4