Course Information

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Partnership Tax 2: Formation and Operation
Author: Charles Herbst, J.D., LL.M.

Description:
With the development of limited liability companies (LLCs), most of which are taxed as partnerships, there is increased interest in both partnership tax and the nature of partnerships in general. This course explores how partnerships are formed, how operating results are allocated to the partners and how partnerships report their income, deductions, and credits on the partnership tax return. Upon course completion, the user will be able to: Explain the tax consequences of forming and contributing money or other property to a partnership Properly allocate tax items such as income, credit, or deductions to partners for reporting purposes
Course Details:
Price:  $85.00
Field of Study:  Taxes
Prerequisites:  Partnership Tax 1: Classification and Characteristics
Level:  Overview
Advanced Preparation:  None
CTEC course number:  1075-CE-9769
Course was last updated on:  12/21/10
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Library:
Learning Center Core

Technical Requirements:
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Credit Available For: Units
CPE 5.0 CPE
QAS 5.0 CPE
Enrolled Agent (Accepted by the IRS) 5.0 CPE
CTEC Federal 5.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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