Introduction to Partnership Tax

May 13, 2016 at 8:30am10:30am
Fox Rothschild LLP

First Floor Conference Center
222 Lakeview Avenue
West Palm Beach, FL 33401

Join us and discover the conceptual framework – from an income tax perspective – for what a partnership is.

Corporate and Tax Partner Eric J. Michaels will explain:

  • The philosophy of partnerships
  • Aggregate vs. entity views of the partnership vehicle
  • Tax-free nature of contributions and distributions
  • Impact of liabilities on partnerships
  • Differences among inside basis, outside basis and capital accounts