EA Exam Course: Partnership Hot Assets (Sec. 751): When “Capital Gain” Becomes Ordinary Income
Автор: Enrolled Angel
Загружено: 2026-03-03
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Описание:
EA Exam Prep Course — Part 2: Businesses
Unit 2.11: Partnership Distributions
Lesson 2: Hot Assets (Section 751): Turning “Capital” into Ordinary Income
0:00 Intro
0:05 Ordinary
0:32 Hot Assets
0:59 Capital asset vs Hot asset
1:27 Unrealized receivables
1:54 Exam Trap
2:24 Practice Questions
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