BEGIN:VCALENDAR
VERSION:2.0
PRODID:
BEGIN:VEVENT
UID:593292imp
DTSTAMP:20260416T052949Z
DTSTART:20261207T150000Z
DTEND:20261207T170000Z
LOCATION: **Online**
SUMMARY: Surgent's Understanding Partnership Taxation: Debt Allocations
DESCRIPTION: How debt is allocated to the partners in a partnership is important. It dictates how much money may be taken tax-free as a distribution\, the losses that flow down to the partners\, and the gain or loss on the sale of a partnership interest. However\, the allocation of debt can differ depending on the type of debt it is and the type of partner we are talking about. Furthermore\, 704(c) can complicate things. And what in the world is a constructive liquidation scenario? In this course\, we will tackle the concept of debt allocations - how you do it\, what it means\, and why you do it.
CLASS:PUBLIC
END:VEVENT
END:VCALENDAR