Introduction to Partnership Tax
May 13, 2016 at 8:30am – 10:30am
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