'Partnership income' presentation slideshows

568 views • 50 slides

Corporations, Partnerships, LLCs, and S Corporations

Corporations, Partnerships, LLCs, and S Corporations. Business Organizations. Taxpayer = owners = flow-through entities sole proprietorship partnerships LLCs S Corporations Taxpayer = corporation

569 views • 42 slides

Record Keeping

Record Keeping. Ag Management Chapter 2. Why Keep Records. Comply with income tax reporting requirements Assist in planning and management. Kinds of Records. Chart of Accounts Provides inventory of information needed to construct financial statements

574 views • 41 slides

Chapter 10 Partnership Taxation

Chapter 10 Partnership Taxation. Income Tax Fundamentals 2010 Gerald E. Whittenburg Martha Altus-Buller. Partnership Accounting Periods Chapter 7 pg 7-2 through 7-4. Tax year must be the same tax year as 50% of partners

539 views • 35 slides

Chapter 10

Chapter 10. Sole Proprietorships, Partnerships, LLCs, and S Corporations. Objectives. Explain effect of a sole proprietorship on an individual tax return Compute FICA taxes and self-employment taxes Differentiate between partnership distributive income versus cash flow

395 views • 30 slides

2012 June 8 Jun Saito (a researcher on US partnership taxation)

345 views • 25 slides

2002: A Year in Review for International Tax Practitioners

Hot Issues In International Taxation November 4 & 5, 2002 Loews L'Enfant Plaza Hotel, Washington, DC. 2002: A Year in Review for International Tax Practitioners. Overview: What has happened? What has not?. Legislation Treaties Subpart F Check-the-box Transfer Pricing

409 views • 23 slides

Principles of Taxation

Principles of Taxation. Chapter 9 Sole Proprietorships, Partnerships, and S Corporations. Objectives. Explain effect of sole proprietorship on individual tax return. Describe requirements for home office deductions. Compute FICA taxes and self-employment taxes.

297 views • 20 slides

PARTNERSHIP TAXATION

PARTNERSHIP TAXATION . PRESENTED BY DR. AA NEIDERMEYER. OBJECTIVES . TO KNOW PARTNERSHIP DEFINITION TO UNDERSTAND BASIC TAX RULES TO UNDERSTAND TAX REPORTING TO BE AWARE OF SPECIAL TREATMENTS TO KNOW ADV/DISADV OF LLCs. PARTNERSHIP TAXATION. RETURNS ARE INFORMATIONAL ONLY

433 views • 18 slides

Accounting for Partnerships

Chapter 12. Accounting for Partnerships. Partnership Form of Organization. C 1. Voluntary Association. Limited Life. Partnership Agreement. Taxation. Mutual Agency. Unlimited Liability. Co-Ownership of Property. Limited Partnerships (LP). Limited Liability Partnerships (LLP).

310 views • 15 slides

Partnership Formation

Partnership Formation. Presented by Rosina Magana Anca Zota Oviedo Darshana Raigaga. Partnership Formation. Definition Types of Partnership Legal Steps Advantages and Disadvantages Tax Implications Conclusion Q &A. Definition of Partnership.

678 views • 11 slides

Example: changes in partnership

Example: changes in partnership. J, K and L are in equal partnership and prepare their accounts to 31 October every year. On 30 June 2002, J retired whilst K and L carried on the partnership as equal partners.

145 views • 2 slides