Annual Tax Update: Corporations and Pass-Through Entities (111W500A16)
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. Our discussion leaders
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 course!
Learning Objectives
Identify and comply with new tax changes during the upcoming tax
season.
Utilize latest planning ideas resulting from recent changes to
tax statutes, regulations, cases, and rulings.
Major Topics
Latest changes to federal tax statutes, regulations, cases, and rulings for pass-through entities and C Corporations Passive loss, at-risk and basis developments for flow-through entities The latest on reasonable compensation issues for corporate shareholder/employees and the latest about self-employment issues for partners and LLC members New developments in the capitalization versus expense debate Property transactions: depreciation and amortization, gains and losses Planning for the use of nontaxable transactions to defer tax liability Accounting methods and periods Compensation issues: fringe benefits, pensions, and profit-sharing plans Practical, time-saving return preparation tips from leading tax practitioners Late-breaking tax legislation
Provider
AICPA
Course Level
Update
CPE Field of Study
Taxes
8
Instructor(s)
William Harden
Prerequisites
Familiarity with federal tax issues for various entities
