This program is Session 8 of An Overview of Partnership Taxation Series and will focus on: In general, sections 706(c) and (d), effect on capital accounts, effect on basis, and recognition of gain or loss.
Level: Intermediate (Some knowledge of tax law would be preferable)
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Sarah Brodie, Associate, Morgan, Lewis & Bockius LLP
Vivek Chandrasekhar, Legislation Counsel, Joint Committee on Taxation, U.S. Congress