Corporations and pass-through entities are subject to new regulations in 2023. Practitioners gain access to all-new content to help them stay on to...
5/23/2024 11:00am - 4:00pm | Online | AICPA
Members: $213.00, Non-members: $261.00
CPE Categories: Taxation (5 CPE)
The latest tax developments affecting corporations and pass-through entities [bold]
A slate of final regulations affecting corporations and pass-through entities go into effect in 2023, including guidance on the excise tax on corporate stock repurchases and partnership interest transfers and distributions.
Important court rulings and IRS publications [bold]
All-new content includes:
- IRS revenue rulings
- Noteworthy court cases
- Notices, FAQs and private letter rulings
- Chief counsel advice memoranda in 2023
Course materials provide in-depth analyses that practitioners can apply when serving their clients.
Topics include:
- Inflation adjustments
- Bonus depreciation limits
- Research and experimentation expenditures
- Partnerships interest transfers
- Pass-through losses
- Inadvertent S election terminations
- Qualified opportunity fund (QOF) self-certification
- Excise tax on corporate stock repurchases
- Corporate alternative minimum taxes
- Form 1099-K requirement changes
accountants and finance professionals
- CPAs, senior associates, managers and partners
Tax professionals
- Recognize the 2023 limitations for various tax credits, fringe benefits, and other items of income.
- Identify new and expiring business tax credits for 2023.
- Recognize the effect of Actions on Decisions on future tax matters.
- Recall the reporting requirements for Form 1099-K.
- Recognize new final and proposed regulations that pertain to partnerships.
- Identify the circumstances when an S election is terminated.
Corporate AMT
Taxfree reorganizations
IRS pilot compliance program
partnership audit regime Updates
Subchapter S election termination
Basic understanding of federal income taxation
© Copyright 2024 KSCPA | All Rights Reserved