Source: https://taxprof.typepad.com/taxprof_blog/2020/03/free-online-content-business-taxationsubchapter-k.html
Timestamp: 2020-04-06 19:26:15
Document Index: 67668194

Matched Legal Cases: ['§ 761', '§ 199', '§ 704', '§ 1245', '§ 704', '§ 731', '§ 704', '§ 704', '§ 446', '§ 705', '§ 448', '§ 704', '§ 83', '§ 1061', '§ 704', '§ 704', '§ 724', '§ 724', '§ 704', '§ 705', '§ 731']

Free Online Content: Business Taxation/Subchapter K
If you are looking for “plug and play” online content for your business taxation or partnership taxation course, Professor Cass Brewer, Georgia State University College of Law, is offering numerous videos that he created for his fall 2019 online Partnership & LLC Taxation course. See the table below for details. Brewer warns, “Caveat emptor: The videos are far from perfect because they were created for the first iteration of my online Partnership & LLC Taxation course. Some of the videos have technical glitches, and the closed captions for many of the videos contain typos and other errors. In a pinch, however, you may find the videos useful to finish out the semester.”
Quick Links to Online Materials Regarding Subchapter K (Partnership & LLC Taxation):
Definition of a Partnership and Choice of Entity
IRC §§ 761(a); 7701(a)(3); skim IRC § 199A
Video 1: Definition of Tax Partnership
Video 2: Types of State-Law Business Organizations
Video 3: Four Federal Income Tax Regimes
Video 4: Classification (a/k/a “Check-the-Box”) Rules
Video 5: Tax Hieroglyphics
Partnership Formation: Basics
IRC §§ 704(c)(1)(A) & (c)(3), 705(a), 721, 722, 723, 731(a)(1), 733
IRC §§ 1245(b)(3), 1223(1) & (2)
Video 2: AB, LLC Formation
Video 3: Formation/Conversion
Video 4: Formation/Conversion
Video 5: Formation/Conversion
Partnership Formation: Advanced (Special Rules, Liabilities, and Gain Recognized)
IRC §§ 704(c)(1)(A) & (c)(3), 724
IRC §§ 731(a)(1), 752(a)-(c)
Video 1: IRC §§ 704(c) and 724
Video 2: IRC §§ 704(c) and 724 Illustrated
Video 3: Formation and Liabilities Part One
Video 4: Formation and Liabilities Part Two
Video 5: Formation (Gain Recognized)
Partnership Operations: Taxable Years, Methods of Accounting, Allocations, Outside Basis Adjustments, Outside Basis Loss Limitation
IRC §§ 446(a)-(c), 701, 702(a)-(b), 703, 704(a) & (d)
IRC §§ 705(a)(1)-(2), 706(a)-(b)(1)(B)
Skim IRC §§ 448(a)-(c), 6031(a)-(b)
Video 1: Taxable Years and Methods of Accounting
Video 2: Allocations of Tax Items
Video 3: Outside Basis Adjustments and Loss Limitation
IRC § 704(a) & (b)
Video 2: Analysis of Orrisch
Issuing Partnership Interests in Exchange for Services
IRC §§ 83(a)-(c), (h); 721; 1061
Video 2: Capital v. Profits Interests
Video 3: IRC § 1061 (“Carried Interests)
Built-In Gain (Loss), Revaluations, Tax/Book Depreciation (Traditional Method), and Anti-Character Conversion Rules
IRC § 704(c)(1)(A) & (3)
IRC § 704(b)
IRC § 724(a)-(c)
Video 2: Book/Tax Gain (Loss) Allocations
Video 3: Revaluations
Video 4: Reverse 704(c) Allocations
Video 5: Anti-Character Conversion (§ 724)
Partnership Liabilities: Recourse v. Nonrecourse
IRC §§ 704(c)(1)(A) & (3); 752(a)-(c)
Video 1: Recourse v. Nonrecourse Debt
Video 2: Nonrecourse Deductions
Video 3: Liability Sharing Rules of IRC 752
Video 4: Recap
IRC §§ 705(a); 706(c); 741; 751(a), (c), (d), (f); 752(d)
Video 1: In General
Video 2: Seller’s Perspective
Video 3: Buyer’s Perspective
Current and Liquidating Distributions of Cash
IRC §§ 731-735
Video: In General
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