Nevada CPA

Courses

Simple Substantial Economic Effect Regulatory Compliance:an Overview

Description:

The Internal Revenue Service considers Section 704(b)’s substantial economic effect regulations among the most complex. This course teaches the Treasury Regulations enable simple compliance through (Per Capita: Balances: Ratios) capital account accounting method truncated transitivity, economic effect equivalence, and substantiality’s conclusive presumption. The partnership special allocations public policy mandate is made clear thereby: encourage going concern productivity while discouraging its abandonment.

Syllabus

 

Lesson 1.

Partnership Special Allocation Substantial Economic Effect: History, Background, and Policy

 

Lesson 2.

Capital Account Accounting

 

Lesson 3.

Economic Effect’s Trinity

 

Lesson 4

Simplified Substantiality Compliance: the Treas. Reg. Section 1.704-1(b)(2)(iii)(c)(2) Conclusive Presumption

 

Lesson 5.

Partnership Agreement Special Allocation Substantial Economic Effect Provisions

           

Lesson 6

Crunching Some Numbers: Going Concern Capital Account Maintenance

 

Lesson 7

Crunching Some Numbers: Liquidation Capital Account Maintenance

 


Course Details

Date & Time:

Monday, June 19, 2017

6:00am – 8:42am

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Location:

Online

Vendor:

ACPEN

Field of Study:

Taxation

CPE Credit:

3 hours CPE credit

Instructor(s)

Registration for this event has passed.

Course Pricing

Member Fee

Applicable if you are a NVCPA member in good standing.

$99.00
Non-Member Fee

Applicable if you are not a NVCPA member.

$99.00
Your Price $99.00

Instructors

David Jenkins

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