This program is Session 7 of An Overview of Partnership Taxation Series and will focus on: The seller’s treatment (statutory scheme, section 751(a) property, section 751(a) computations), the buyer’s treatment, and sections 706(c) and (d): closing of a partnership year, changes in a partner’s share during a year.
Level: Intermediate (Some knowledge of tax law would be preferable)
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Vivek Chandrasekhar, Legislation Counsel, Joint Committee on Taxation, U.S. Congress
Sarah Schaefer, Senior Tax Policy Advisor, Senate Finance Committee