EA Exam Course: Partnership Distributions: Current vs Liquidating + When Gain or Loss Hits
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 1: Current vs. Liquidating Distributions: When Partners Recognize Gain or Loss
0:00 Intro
0:05 Distributions Basics
0:29 Current vs Liquidating
0:55 Cash
1:21 Property Distributions
1:50 Section 5
2:17 Loss
2:49 Hot assets
3:21 Practice Questions
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