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Chapter 11

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Chapter 11 Partnerships: Distributions, Transfer of Interests, and Terminations
Distributions from a Partnership (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Distributions from a Partnership (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]
Distributions from a Partnership (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Distributions from a Partnership (slide 4 of 4) ,[object Object],[object Object],[object Object]
Proportionate Nonliquidating Distributions (slide 1 of 3) ,[object Object],[object Object],[object Object]
Proportionate Nonliquidating Distributions (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Proportionate Nonliquidating Distributions (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]
Ordering Rules ,[object Object],[object Object],[object Object],[object Object]
Proportionate Nonliquidating Distribution Examples (slide 1 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Proportionate Nonliquidating Distribution Examples (slide 2 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Proportionate Nonliquidating Distribution Examples (slide 3 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Proportionate Nonliquidating Distribution Examples (slide 4 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Proportionate Nonliquidating Distribution Examples (slide 5 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Proportionate Nonliquidating Distribution Examples (slide 6 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Effect of Liquidating Distribution ,[object Object],[object Object],[object Object],[object Object]
Exceptions to Liquidating Distribution Rules (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]
Exceptions to Liquidating Distribution Rules (slide 2 of 2) ,[object Object],[object Object],[object Object]
Proportionate Liquidating Distribution Examples (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Proportionate Liquidating Distribution Examples (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Proportionate Liquidating Distribution Examples (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Proportionate Liquidating Distribution Examples (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Property Distributions with Special Tax Treatment (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object]
Property Distributions with Special Tax Treatment (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Property Distributions with Special Tax Treatment (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object]
Property Distributions with Special Tax Treatment (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Disproportionate Distributions (slide 1 of 3) ,[object Object]
Disproportionate Distributions (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object]
Disproportionate Distributions (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
§736: Liquidating Distribution Where P’ship Does Not Liquidate (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
§736: Liquidating Distribution Where P’ship Does Not Liquidate (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
§736: Liquidating Distribution Where P’ship Does Not Liquidate (slide 3 of 3) ,[object Object],[object Object],[object Object]
Sale of Partnership Interest (slide 1 of 4) ,[object Object],[object Object],[object Object]
Sale of Partnership Interest (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]
Sale of Partnership Interest (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Sale of Partnership Interest (slide 4 of 4) ,[object Object],[object Object],[object Object]
Other Dispositions of Partnership Interests (slide 1 of 8) ,[object Object],[object Object],[object Object]
Other Dispositions of Partnership Interests (slide 2 of 8) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Other Dispositions of Partnership Interests (slide 3 of 8) ,[object Object],[object Object],[object Object],[object Object]
Other Dispositions of Partnership Interests (slide 4 of 8) ,[object Object],[object Object],[object Object],[object Object]
Other Dispositions of Partnership Interests (slide 5 of 8) ,[object Object],[object Object],[object Object]
Other Dispositions of Partnership Interests (slide 6 of 8) ,[object Object]
Other Dispositions of Partnership Interests (slide 7 of 8) ,[object Object],[object Object]
Other Dispositions of Partnership Interests (slide 8 of 8) ,[object Object],[object Object],[object Object]
§754 Election ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Termination of Partnership (slide 1 of 3) ,[object Object],[object Object],[object Object]
Termination of Partnership (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object]
Termination of Partnership (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Family Partnerships (slide 1 of 3) ,[object Object],[object Object],[object Object]
Family Partnerships (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object]
Family Partnerships (slide 3 of 3) ,[object Object],[object Object],[object Object]
Limited Liability Companies ,[object Object],[object Object],[object Object],[object Object],[object Object]
Limited Liability Partnerships ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]

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Chapter 11

  • 1. Chapter 11 Partnerships: Distributions, Transfer of Interests, and Terminations
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
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