The webinar will cover the implementation of the new 3.8 percent net investment income tax on partners and partnerships.
The following issues will be covered:
- Which partners are subject to the tax
- How the new tax is calculated, including real estate ventures
- What is a trade or business and why does it matter
- How to address self-rentals
- What types of income are subject to the tax
- What amounts are deductible for purposes of computing net investment income
- Effect of the new tax on a taxpayer’s grouping elections under section 469
- Effect of the new tax on dispositions of interests in partnerships
- Effect of the new tax on distribution provisions of partnership agreements
This webinar is free for Tax Section members and PFP Section members, inclusive of PFS credential holders, without optional CPE or discounted CPE for purchase for PFP/PFS. This seminar is available for purchase to all. Register now.
Who should attend this event?
Corporate and business tax professionals
Field of Study:Taxes
Prerequisites: Corporate tax knowledge
Important Information on Your CPE Credit
PFP and Tax Section Members Save $13.00: When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or firstname.lastname@example.org
Find out more information on the PFP Member Section
Find out more information on the Tax Member Section.
How To Access This Webcast
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Accessing Your Certificate:
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