American Taxation Association

KPMG has developed two ten-minute videos to support classroom instruction of a tax technical topic.  The videos feature KPMG Washington National Tax professionals discussing a technical issue they faced with a client, including an overview of the process used to resolve the issue and the outcome.  Each ten-minute video is intended to reinforce the technical content presented by faculty. The two tax videos are available for download directly to your desktop or to save on CD. This will enable you to share the high resolution video in a classroom setting without sacrificing quality.

Partnership Tax Video: 
Forming a Partnership is Not as Simple as it Seems:  A multitude of potential tax issues may arise in connection with even a seemingly simple transaction.  These include entity classification under the check-the-box regulations, avoidance of disguised sale treatment, the effect of liability allocations on gain recognition, selection of a Section 704(c) allocation method, and compensation of key employees in a tax-efficient manner.

Corporate Tax Video: 
Traps and Opportunities in Section 332 Liquidations:  Elimination of subsidiary stock basis in a Section 332 liquidation is a potential trap, while avoidance of Section 332 may allow a worthless stock deduction.

A brochure is available by clicking here.

To View or download copies of these classroom tools please visit KPMG’s faculty portal at www.kpmgfacultyportal.com. You must register on the portal to have full access to the content.