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Implementation of the New 3.8 % Net Investment Income Tax on Partners and Partnerships


Jan 28, 2014 1:00pm ‐ Jan 28, 2014 2:00pm


Credits: None available.

Description

The webinar will cover the implementation of the new 3.8 percent net investment income tax on partners and partnerships.

The following issues will be covered:

  • Which partners are subject to the tax
  • How the new tax is calculated, including real estate ventures
  • What is a trade or business and why does it matter
  • How to address self-rentals
  • What types of income are subject to the tax
  • What amounts are deductible for purposes of computing net investment income
  • Effect of the new tax on a taxpayer’s grouping elections under section 469
  • Effect of the new tax on dispositions of interests in partnerships
  • Effect of the new tax on distribution provisions of partnership agreements

This webinar is free for Tax Section members and PFP Section members, inclusive of PFS credential holders, without optional CPE or discounted CPE for purchase for PFP/PFS. This seminar is available for purchase to all. Register now.

Speaker(s):

Credits

  • 0.00 - Tax

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