Tax Fundamentals of LLCs and Partnerships - Tax Staff Essentials (X3-2026-TSE.TFLP-20270128)

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Thursday, January 28, 2027 Live Webcast

9:00 AM - 5:00 PM EST

Vendor Platform

8 CPE Credits in TX

A beginner's guide or a refresher on the essential elements of partnership and LLC taxation.

DESIGNED FOR

Public accounting staff and seniors
Tax professionals in company finance or tax departments

BENEFITS

Identify the effects of investor contributions and distributions on their basis in a partnership or LLC interest.
Identify the tax basis of assets transferred to a partnership or LLC at formation.
Recognize the tax consequences of a transfer of liabilities to a partnership or LLC in connection with property transfers at formation.
Distinguish between current and liquidating distributions.
Determine the correct treatment of partnership income by a partner for self-employment tax purposes.
Recall whether special allocations called for in a partnership agreement will be allowable under the Section 704(b) regulations and when they will not be recognized by the IRS.

HIGHLIGHTS

Basic tax structure of partnerships and LLCs

Check-the-box elections to be taxed as a partnership

Partnership distributions

Compensatory payments to partners

At-risk and passive activity limits

Profit and loss allocations: general rules and restrictions

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

PRICING

$319.00 - Member

$339.00 - Nonmember

Note: Online pre-registration will close on January 28 at 8:30 AM.

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

ALSO AVAILABLE

COURSE DEVELOPER

AICPA/NJCPA

Tax Fundamentals of LLCs and Partnerships - Tax Staff Essentials (X3-2026-TSE.TFLP-20270128)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

ADVANCE PREPARATION

SESSIONS

PRICING

ADDITIONAL OPTIONS

Request a Reminder

ALSO AVAILABLE

COURSE DEVELOPER

AREAS OF INTEREST

Data Alerts

Tax Fundamentals of LLCs and Partnerships - Tax Staff Essentials (X3-2026-TSE.TFLP-20270128)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

ADVANCE PREPARATION

SESSIONS

PRICING

ADDITIONAL OPTIONS

Request a Reminder

ALSO AVAILABLE

COURSE DEVELOPER

AREAS OF INTEREST

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