Jan 08, 2020
8:30 AM - 4:30 PM
Up to 8 credits
Cases, Rulings, Regulations, FAQs … it’s been a busy year for those who have responsibility for advising clients on tax matters and assuring proper preparation of tax returns. Fallout from the TCJA of 2017 continues to raise questions and create opportunities to help clients reduce their Federal income tax burden.
• Code Section 163(j) – Business interest limitation
• Code Section 168(k) – Qualified Improvement Property and any late changes to allow 15-year life
• Code Section 179 – Election to expense certain depreciable assets
• Code Section 199A – Qualified business income
• Code Section 461(l) – Excess business losses of non-corporate taxpayers
• Income tax regulations issued to implement portions of the TCJA of 2017
• Revenue Rulings, Notices, Revenue Procedures providing compliance guidance for new tax law
• Changes to Kiddie Tax
• Limits on itemized deductions
<strong>Designed For:</strong> CPAs, EAs and Attorneys who have primary responsibility for helping business and individual taxpayers comply with Federal tax law.