Webinar

Taxation of Partnership Distributions and Sales of Partnership Interests

Wednesday, Oct. 22, 2025
8:30 a.m.-noon Central
4 CPE (4 technical) | 4 IRS CE

Course code: 25SR-0016
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Navigate complex partnership tax issues by exploring two key areas of Subchapter K: partnership distributions and the sale of partnership interests. Learn how to advise partnerships and partners on the tax consequences of distributions, as well as key considerations in buying or selling a partnership interest. Examine various types of distributions, analyze relevant tax rules and gain practical insights to provide clear, informed guidance to your clients.

Major subjects

Types of partnership distributions
Liquidating partnership distributions
Basis of property distributed by a partnership
Special basis adjustments under Section 732(d)
Abandoned and worthless partnership interests
Section 751(a) exchange
Transactions between partners and their partnerships
Disguised sales
Section 736(a) and (b) payments

Learning objectives

Understand the key concepts of partnership distributions and the sale of partnership interests under Subchapter K
Advise partnerships and partners on the tax consequences of various types of partnership distributions
Identify the tax implications involved in buying or selling a partnership interest
Analyze the relevant tax rules related to partnership distributions and sales of partnership interests
Gain practical insights for addressing client questions regarding complex partnership tax issues

Who should take this program?

Accounting and finance professionals seeking to gain a deeper understanding of partnership distributions/sales

Pricing

Standard Member Fee	$220.00
Standard Nonmember Fee	$270.00

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Our records indicate you are a nonmember. If you register, you will be charged $270.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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