Partnership Tax Lecture 5

Published: 01 October 2017
on channel: Rutgers Accounting Web
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Partnership Taxation: Professor Jay Soled
Lecture 5
Date: Sept. 27, 2017
There is a slight delay between Rutgers slide and beginning of video.
Summary: Professor Soled discusses substantiality, minimum gain charge back and non-recourse deductions.


00:00:47 Review

00:07:20 Chapter 4 Review

00:07:45 Subchapter J

00:09:10 Partnership allocations distinction

00:11:33 Testing, economic effect, and substantiality

00:12:37 pg 111 the “big three”

00:15:20 Issue of substantiality

00:19:10 Minimum gain charge back

00:20:34 Non-recourse deduction

00:24:26 Pg 146 Problem set up

00:30:00 Beginning Balance sheet to problem

00:46:10 Part B

00:58:00 Part C

01:03:00 Part D

01:09:20 Part E

01:19:00 Part F

01:39:35 After the break: Chapter 5 Overview

01:54:30 When a third partner wants to join a partnership

01:56:00 Pg 167

01:58:20 Pg 168

02:00:05 Problem 1 Chapter 5

02:03:10 Part B

02:06:00 Part C

02:08:14 Part D

02:12:40 Part E

02:19:45 Part F

02:22:20 Part G

02:28:49 Problem 2

02:32:23 Allocating tax

02:36:40 Part B

02:40:33 Part C

02:43:00 Next Class



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