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Partnership Taxation: Related Party Transactions and Disguised Sales

Taxes

Partnership Taxation: Related Party Transactions and Disguised Sales

Course 33201D · 2 hrs · CPA & EA

Related party transactions and disguised sales are among the most scrutinized areas in partnership taxation. This course breaks down the rules that recharacterize what might look like a contribution or distribution into a taxable sale, and highlights key planning considerations for S corporations operating in related party contexts. If you work with partnerships or LLCs that have transactions between owners or affiliated entities, this is essential material for staying compliant and identifying planning opportunities.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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Partnership Taxation: Related Party Transactions and Disguised Sales
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

Who We Serve:

CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

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We currently offer 125 active self-study courses in Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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Pay-as-you-go credit packs — no subscription required. Packs range from $64.50 (16 credits) to $224.50 (80 credits), which works out to $2.81–$4.03 per credit hour, or roughly $5.62–$8.06 per 2-hour course at pack rates. Credits never expire and can be used on any course in the library.

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Website: https://pacificcpe.com
Frequently Asked Questions

No, your credits will never expire. You can use your credits anytime to select and complete any course in our library.