Section 754 Elections: Tax Implications of Partnership Step-ups

$49.00

This course will be an overview of:

  • Code Sections 754, 743 and 734
  • How to make a 754 election
  • When are code sections 734 and 743 applicable
  • Defining inside basis and outside basis
  • Effects of these elections on the partners and the partnerships

Section 754 Elections: Tax Implications of Partnership Step-ups

$49.00

This course will be an overview of:

  • Code Sections 754, 743 and 734
  • How to make a 754 election
  • When are code sections 734 and 743 applicable
  • Defining inside basis and outside basis
  • Effects of these elections on the partners and the partnerships

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823