Annual Tax Update: Corporations & Pass Through Entities

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Overview

11.0 Credits
ONLINE

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!

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

Major Topics

  • 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

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

Prerequisite

None

Advanced Preparation

None
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