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14ZZRRS: Repair Regulations

If you have questions about this event, please call us at 952-831-2707.

Date Thursday, November 13, 2014
Time 8:30am - 4:30pm
Central Time
Location Territory Golf Club/Coyote Moon Grill
480 55th Ave SE
St. Cloud, MN 56304-9739
Map & directions
 
CPE credits CPE 8.0
Field(s)
of study
Taxes - Technical (8.0)
Instructor Mark Sellner, CPA, JD, LLM (taxation)
Sellner Tax Consulting, LLC
Fees
Standard Member Fee $299.00
Standard Nonmember Fee $349.00

Description

The final repair regulations apply to a huge range of taxpayers, resulting in new rules you need to know and fresh tax planning approaches you should implement. Gain a solid understanding of these new tax elections, accounting method changes and opportunity areas. Learn how repairs are defined in tax law, regulations and case law. Get guidance on how to distinguish between deductible repairs and capitalized costs, and how to apply the repair regulations to specific industry issues. Plus, find out how to properly prepare Form 3115 for a change in accounting method.

Who should take this program?

CPAs and tax advisers in public practice and those responsible for fixed asset tax accounting

Major subjects

  • Deductible repairs
  • Capitalized costs
  • Building components
  • Sec. 179 expensing
  • Depreciation
  • How the rules apply to specific industry issues
  • Form 3115 and how to prepare it

Learning objective(s)

  • Understand tax elections, accounting method changes and tax opportunities related to the repair regulations in 2014

Notes:

Course code Code 14ZZRRS
Sponsor MNCPA
NASBA ID#: 139884
Level Intermediate
Format Group Live
Prerequisites Prereq. Experience with depreciation calculations recommended.
Advance
prep
None

If you have questions about this event, please call us at 952-831-2707.

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