0      0


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


Feb 19, 2014 1:00pm ‐ Feb 19, 2014 2:00pm


Credits: None available.

Description

The webcast 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 webcast 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.

Speaker(s):

Credits

  • 0.00 - Tax

You must be logged in and own this session in order to post comments.

Print Certificate
Completed on: token-completed_on
Print Transcript
Please select the appropriate credit type:
/
test_id: 
credits: 
completed on: 
rendered in: 
* - Indicates answer is required.
token-content

token-speaker-name
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
/
/
token-index
token-content
token-index
token-content