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CALIFORNIA BOARD OF PSYCHOLOGY SUPERVISION AGREEMENT FOR SUPERVISED PROFESSIONAL EXPERIENCE (PURSUANT TO SECTION 1387 OF TITLE 16, CALIFORNIA CODE OF REGULATIONS CCR) (All CCR sections refer to Title
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To fill out pursuant to section 1387, follow these steps:
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Begin by reading section 1387 of the relevant legal document or law to understand its requirements.
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In general, § 1387 treats a partnership as continuing for certain tax purposes following a sale or exchange of partnership interests.
Partnerships that undergo certain changes in ownership interests are required to file pursuant to section 1387.
Partnerships must report the relevant ownership changes on Form 8308.
The purpose of § 1387 is to ensure proper tax treatment following the sale or exchange of partnership interests.
Partnerships must report the details of the ownership changes, such as the names and percentage interests of the new partners.
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