|
 |
|
|
|
 |
|
| Learn the federal income tax treatment of partnerships, including related party transactions, contribution basis, filing requirements, partnership liabilities, "pass-through" rules, nonliquidating and liquidating distributions, and calculation of capital accounts. The differences between partnership accounting and tax treatment are highlighted. The process of estate taxation, including gross estate, deductions, and credits, is explained. Trusts also are discussed. Robert Monette discusses several examples, 57 multiple choice questions, and 2 case-based simulations. Approximate time is 2:15. |
 |
|
|
|
|
|
/video dvd
