On-Demand
Partnership Taxation 2026-27
CPE: 2
Overview
The mini-course will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its solution.
Product Code
1000005451
Credit Type
CPE: 2CPE-Technical: 2Format
Downloadable PDF
Intended Audience
CPAs and other business and finance professionals.
NASBA Field of Study
Taxes
Level of Difficulty
Overview
Prerequisites
General understanding of federal income taxation.
Advance Preparation
None.
Learning Objectives
Major Subjects
- Partnership definition
- Partnership income
- Partnership tax return
- Year taxable
- Transactions between partner & partnership
- Contributions to partnerships
- Sales & exchanges of partnership interests
- Partnership distributions
- Partnership liquidations
- Limited liability companies
Faculty
Danny C. Santucci
Danny C. Santucci, attorney and counselor at law, began practicing as a tax attorney in Southern California in 1972. With increasing lecture and writing commitments, Mr. Santucci went into sole practice in 1995. He has been a lecturer for the Continuing Education of the Bar of California, Golden Gate University, and numerous state CPA societies. He received the Foundation’s Instructor Excellence Award in 1990, the Award for Meritorious Serv...
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