Introduction to taxation of partnerships and limited liability companies
Tax classification of economic relationships
Tax accounting for partnerships and limited liability companies
Acquiring a partnership or LLC interest by contribution
Basis in partnership/LLC interest
Distributive shares
Transactions between partners/members and partnership/LLC
Distributing partnership/LLC property to partners and members
Family partnerships and limited liability companies
Liquidating payments to a retiring partner/member or a decedent's successor
When a partner or LLC member dies
Selling or exchanging a partnership or LLC interest
Terminating a partnership or LLC.