EA Exam Course: Selling a Partnership Interest: Amount Realized, Debt Relief, and §751 Hot Assets
Автор: Enrolled Angel
Загружено: 2026-03-03
Просмотров: 1
Описание:
EA Exam Prep Course — Part 2: Businesses
Unit 2.11: Partnership Distributions
Lesson 3: Selling a Partnership Interest: Amount Realized, Liability Relief, and Hot-Asset Recharacterization
0:00 Intro
0:05 Default Sale Rule
0:31 Outside Basis
0:55 Debt relief
1:18 Normal interest sale vs §751 hot assets
1:46 Character Split
2:12 Practice Questions
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