CURRENT TAX DEVELOPMENTS
August 25 @ 8:30 am - 4:30 pm$195
This is an 8-hour video conference (8 credits) led by Lucien Gauthier, Esq., LL.M., CPA.
Topics include a detailed discussion of recent tax legislation; recent Supreme Court, Courts of Appeal, Tax Court, and other important judicial decisions and administrative pronouncements (regulations, revenue rulings, revenue procedures, notices, etc.) on issues such as 199A, TCJA small business accounting method changes; QPSCs and PSCs; unreasonable compensation; accumulated earnings; conversion to S; built-in gains; no/low wages from S corporations; reimbursement of office in the home expenses of employee-shareholders; personal goodwill; allocation to and amortization of covenants not to compete; passive activities; grouping; real estate professionals; late elections to aggregate; conservation easements; contemporaneous written acknowledgments; qualified residence interest; AMT; the 3.8% tax on NII; IRS audits; backup withholding; section 530 relief; taxpayer penalty relief including First Time Abate Administrative Waiver; preparer penalties; and much more.
Live Zoom Video Conference (6/30 9am – 5pm, 8/25 8:30am – 4:30pm)