Boston Tax Institute, LTD.

 
Slider Image

GROUPING FOR PURPOSES OF SECTIONS 469/1411/199A Video Conference

$195.00

This is a 4-hour video conference (4 credits) led by Lucien Gauthier, Esq., LL.M., CPA.

Clear
Multiple Purchase Discount
Quantity Discount Discounted price
2 + $46.00 $149.00

This bulk pricing will be applied to all 4 hour seminars (excluding Natalie Choate).


SKU: N/A Categories: , Tag:

Description

This is a 4-hour video conference (4 credits) led by Lucien Gauthier, Esq., LL.M., CPA.

The proper grouping of activities can be extremely important for purposes of both sections 469 and 1411 (the 3.8 tax on NII). Topics include a detailed analysis of the rules for grouping that are contained in Reg. 1.469-4 and all of the judicial decisions and administrative pronouncements involving grouping including: Eugene B. Glick, Stephen A. Gregg, Sidney C. Shaw, Vincent S. Sciabica, Eugene J. Schumacher, Tony R. Carlos, Leroy Candelaria, TAM 200747018, Carlos A. Senra, CCA 201411025, Scott Wesley Williams, Jose A. Lamas, Roy E. Stanley, TAM 201634022, and Stephen P. Hardy; the application of grouping for purposes of sections 469, 1411 and 1.1411-4(g)(6) including the “fresh start” Reg. 1.469-11(b)(3)(iv); Rev. Proc. 2010-13 regarding the requirement to report new groupings and additions to existing groupings for tax years beginning on or after 1/25/2010; the difference between grouping under Reg. 1.469-4 and aggregation under Reg. 1.469-9 and a special chart depicting these differences; the use of Form 8275 to disclose issues involving uncertain tax positions regarding grouping; the lack of an interrelationship with Section 199A; and much more.

Live Zoom Video Conference (6/19 9am-12:45pm, 9/3 8:30am-12:15pm)

Additional information

Date Options

06-19-2020, 09-03-2020

Type

Click Image to Download Brochure

spring brochure

Mailing List Sign-up

Crucial Tax Alerts for You and Your Clients!


By submitting this form, you are consenting to receive marketing emails from: Boston Tax institute, 201 Old Farm Rd. , Milton, MA, 02186. You can revoke your consent to receive emails at any time by using the SafeUnsubscribe® link, found at the bottom of every email. Emails are serviced by Constant Contact
WordPress theme by Slocum Design Studio