Section 754 Elections: Tax Implications of Partnership Step-ups
Provider: Becker Professional Education
Length: 100
Taxes
2 CPE Credits
Advanced
QAS self study
IRS EA Federal Taxation
<p>This course will be an overview of:</p>
<ul>
<li>Code Sections 754, 743 and 734</li>
<li>How to make a 754 election</li>
<li>When are code sections 734 and 743 applicable</li>
<li>Defining inside basis and outside basis</li>
<li>Effects of these elections on the partners and the partnerships</li>
</ul>