This program is Session 10 of An Overview of Partnership Taxation Series and will focus on: History, disguised sales of property (regulations under 707(a)(2)(B), two-year presumption, normal distributions, section 704(c)(1)(B), section 737, summation of class, and special topics.
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