Emerging tax rules:

Allocation of liabilities


Transactions between a partnership and a partner 

This session will cover the recently issued final regulations on both.

Join us online on February 25, 2020 at 1:00 PM EDT.

Specific topics to be covered will include:

  • Allocation of partnership liabilities for basis purposes [section 752] and for disguised sale purposes [section 707]
  • Treatment of preformation capital expenditures
  • Treatment of deficit restoration obligations and other factors impacting the allocation of non-recourse liabilities

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