Course Information

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Partnership Tax 1: Classification and Characteristics (Second Edition)
Author: Charles Herbst ;J.D. ;LL.M.

Description:
"This course explores the distinction between common law partnerships and entities taxed as partnerships. It also identifies characteristics common to partnerships and gives insight into how partnerships can be structured. Partnerships are flexible vehicles and there are endless ways to govern a partnership and divide the profits. This course also compares partnerships to other entities, including corporations and LLCs. Upon completion of this course, the user will be able to: Explain the basic concepts of federal taxation in regard to partnerships; Identify characteristics common to partnerships; Explain the advantages and disadvantages of partnership taxation as compared to corporations "

Course Details:
Price:  {$item_price}
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
CTEC course number:  1075-CE-0201
Course was last updated on:  03/05/2014
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Technical Requirements:
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Credit Available For: Units
CPE 2.00 CPE
CTEC Federal 2.00 CE
Enrolled Agent (Accepted by the IRS) 2.00 CPE
QAS 2.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.