Annual Tax Update: Corporations & Pass-Through Entities

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164082-2  |  On Demand  |  Update  |  Self-Study

Special Notes

This is a self-study/on demand course. It expires one year from the purchase date.

Description

Be prepared before the tax season starts! Find out about the latest federal tax law changes, court decisions, and IRS pronouncements related to partnerships, LLCs, and C and S Corporations. This CPE course will identify ways to integrate the latest tax law changes into planning and compliance engagements and help you provide more value added services to your clients. With the ever-changing tax laws and their increased complexity, you can't afford to miss this CPE course!

Curriculum

  • Taxation

Designed For

Tax practitioners in public practice and industry who need to stay on top of the latest changes in the federal tax law as they relate to pass-through entities and C Corporations

Objectives

  • Identify the new filing deadlines affecting C corporations, partnerships and S Corporations
  • Determine the consolidated group agent under the final regulations
  • Distinguish state and federal tax law regarding dissolution of a corporation
  • Distinguish expansion from acquisition of a new business
  • Identify those provisions subject to extender legislation affecting C corporations, partnerships and S Corporations
  • Recognize the limitations on avoiding corporate gain through the use of partnerships
  • Determine the NOL reduction related to COD income of a consolidated group
  • Recognize the restriction on deductions for the sale of controlled substances
  • Determine the effect of extending the research credit
  • Indicate the scope and purpose of the New Markets Tax Credit
  • Recognize the circumstances where the Work Opportunity Credit applies
  • Identify when small employers may be subject to health plan excise taxes
  • Recognize the consequences for built-in gain for converted S corporations
  • Recognize the effect of community property law on S corporation stock ownership
  • Recognize when a Section 754 election results in an accounting method change

Highlights

  • Legislative developments, regulations issued, and recent IRS rulings and guidance for the following:
  • IRS rulings, procedures and notices for the last year
  • Court cases settled in the last year that provide tax return guidance
  • IRS administrative issues, compliance, and new forms
  • Pass-Through Entities and Passive Activities
  • Depreciation and Amortization
  • Retirement Plans and Fringe Benefits
  • Corporate Income, Deduction, Gains, and Losses
  • Accounting Methods and Periods
Your Price: $199.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.

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Instructors

Charles Borek

Show Bio

Chuck Borek, JD, MBA, CPA has over 25 years experience advising and representing religious organizations, churches, and other charities as both an attorney and CPA. He holds an undergraduate degree in religion and currently practices law outside of Washington, DC, where his clients include several churches and church-related organizations. Chuck has presented over 500 CPE courses throughout the country and holds an adjunct faculty appointment at American University’s Washington College of Law. He has also taught at the University of Baltimore School of Law and Dickinson Law School of Penn State University. Chuck’s publications include law review articles, monographs, and books on topics including tax exemption, charitable organizations, ethics, and contract drafting.

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