Partnership Tax Updates (2025)

Overview

The well-informed tax practitioner will want to attend this two hour program in order to stay current on recent updates on partnership tax! Content includes recent court decisions on partnership tax issues as well as current IRS procedural updates for passthroughs.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

The major topics that will be covered in this course include:

• Court decisions covering partnership issues such as TEFRA, Statute of Limitations, Economic Substance, and Sec. 754 Elections.
• IRS procedural updates on passthrough entities.
• New developments on conservation easements.

   

Prerequisites

None

Designed For

This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise businesses that have tax implications.

Objectives

After attending this presentation, you will be able to...

• Recall recent court cases on substantive partnership tax issues.
• Analyze new IRS initiatives for passthrough taxpayers.
• Recognize the current state of conservation easement syndicate partnerships.

Preparation

None

Notice

This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by CPA Crossings (messenger@webex.com). Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.