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Emerging Issues and Insights

Hidden Gems II – Some Nuances of §751 Hot Asset Rules

Thursday, September 25, 2025
12:00pm Central

This complimentary webinar will examine a slice of the complicated §751 hot asset rules, including the following:

  • The surprising ability to recognize an ordinary loss on the sale of a partnership interest when loss-generating §751 assets are involved
  • How to obtain “installment reporting” for a redeemed partner’s share of cash-basis receivables in a personal service partnership
  • When to opt into the 2014 proposed §751 regulations to eliminate gain relating to partnership distributions
  • A potpourri of §751 tax reporting issues

CPE Credit: 1.0 Credits (No partial credit)

Delivery Method: Group Internet Based

Field of Study: Taxes

Program Level: Basic

Prerequisites: None

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None of the authors is rendering legal, accounting or other professional advice. If such advice is required, it is strongly recommended that a professional advisor be engaged.

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