Surgent's New Depreciation Rules for Bonus and Section 179 Expensing

The Tax Cuts and Jobs Act of 2017 has had a tremendous impact on commercial real estate, including liberalizing the depreciation provisions. This p...

9/20/2021 9am - 11am | Online | Surgent

$89.00

CPE Categories: Taxation (2 CPE)

Description

The Tax Cuts and Jobs Act of 2017 has had a tremendous impact on commercial real estate, including liberalizing the depreciation provisions. This premium webinar will take an in-depth look at the current rules that tax practitioners will need to advise their clients on and will include a number of illustrative examples on bonus depreciation, construction, and improvement property scenarios.

Target Audience

Tax practitioners who anticipate advising clients with respect to depreciation of business property

Course Objectives

Understand the current depreciation rules

Subjects

Section 179
Bonus depreciation
Listed property
Depreciation rules for Qualified Improvement Property
When maximizing depreciation expense might not be the optimal tax strategy

Prerequisites

A basic understanding of the tax rules relating to individual income tax