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Partnership Allocations Self-Study

Summary

Partnership taxation is a complicated subject. This course furthers the knowledge of tax professionals who already have a basic understanding of partnership taxation by analyzing the partners’ capital accounts and the tax rules for allocating income or loss either using the partner’s interest in the partnership (PIP) or the substantial economic effect safe harbor.

Objectives

Upon completion of this course, you will be able to:

  • Analyze a partnership agreement for allocation of taxable income, gain, loss, deduction and credit
  • Summarize the tax rules for allocating income or loss, including special allocations

Course Details

This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.






   

Presented by:

How to Earn CPE

To receive credit for this self-study course, you must successfully pass the course exam with a score of 70% or better.

Self-study courses and exams generally expire one year from the date of purchase. The AFTR course expires on December 31 of each year as required by the IRS.

Cancellation Policy

​Because this is an online education offering, it is nonrefundable.

 
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