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In This Course, We Review:
Current Year Developments, Recurring Problems, and Planning Ideas.
Using a Combination of Humor and Examples, We Will Focus on Tax
Developments That Affect 2018 Income Tax Return Preparation and 2018 Income Tax Planning for Businesses. As Time Permits, We Will Also Review the Major Areas of Income Taxation of Businesses to Fine Tune Practitioners for “Tax Season.”
•600+ Page Manual Containing a Discussion of Most Major Areas of
Business-Related Income Taxation.
•Where Applicable, a Segment in Each Chapter of Relevant Changes under the “Tax Cuts and Jobs Act of 2017.”
•An S Corporation vs. C corporation Decision Tree.
•Checklist of Business-Related Tax Provisions Expiring after 2018.
●Checklist of Effective Dates of Significant Legislative Tax Changes Impacting Businesses.
●Checklist of Business-Related Developments First Effective in 2018.
●Checklist of 2018 Developments That May Warrant Amended Returns.
This Course is Designed to: 1) Provide the Latest Explanations, Developments, and Planning Ideas regarding the provisions of the “Tax Cuts and Jobs Act of 2017” (TCJA-2017) Impacting Corporations and Businesses, 2) Help Practitioners Prepare for “Tax Season,” and 3) Review Corporate and Other New Business Tax Law Developments and Planning Ideas. The Course Includes a 600+ Page Reference Manual with Each Chapter Containing Basic Rules, Selected Items of Interest, 2018 Developments, Planning Ideas, and Listings of Related IRS Forms and Publications Where Applicable, Each Chapter of the Manual Includes a Segment Devoted Entirely to the Impact of “TCJA-2017” on that Chapter’s Topic.
●Key Provisions of the “Tax Cuts and Jobs Act of 2017” (TCJA-2017), including: the New 20% Section 199A Deduction; Changes under Sections 179 and 168(k); Reduction in Corporate Tax Rates (i.e., Regular, Accumulated Earnings, and PHC Tax Rates); Changes to NOLs, Business Interest Deductions, Section 1031 Like-Kind Exchanges; Changes To the Tax Impact of Converting from an “S” to a “C” Corporation; Repeal of Certain Entertainment Expenses; New Rules for Carried Interests and Certain Stock Options; Impact of Tax Reform on Partnership Taxation; and more!
●Overview of Choice of Business Entity after TCJA-2017.
●Other Significant 2018 Judicial and Administrative Corporate and Business Tax Developments.
●Review of Significant Tax Provisions and Changes First Effective in 2018.
Individuals Who Prepare Income Tax Returns for Businesses or Who
Are Involved in Income Tax Planning for Businesses.
At Least One “Tax Season.”
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