NYU Summer Institute in Taxation: Introduction to Partnerships Taxation

Key topics include:

• The nature of partnerships and the various legal entities taxed as partnerships
• The relationships between a partnership and its partners, as well as between and among partners themselves
• Approaches to formation including contributions of property and services in exchange for partnership interests, and the classification of those interests
• Partnership operations and reporting with particular emphasis on the basics of distributions to partners and allocation of income and deductions
• Winding down and winding up partnerships, including the withdrawal of individual partners and the transfer of partnership interests

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