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
This course will be an overview of:
- Code Sections 754, 743 and 734
- How to make a 754 election
- When are code sections 734 and 743 applicable
- Defining inside basis and outside basis
- Effects of these elections on the partners and the partnerships