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20WS-0575: Surgent's Section 163(j): Business Interest Limitation After TCJA (Webinar)

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

Thursday, August 27, 2020
8:00am - 11:30am Central Time
4 CPE (4 technical)  |  4 IRS CE

The Tax Cuts and Jobs Act added Section 163(j), limiting the deduction of business interest for certain taxpayers. Section 163(j) is accompanied by hundreds of pages of IRS regulations addressing important elements of this statute which we have incorporated into digestible parts of this program. Many taxpayers will be exempt from Section 163(j), and others can elect not to be subject to its provisions. The program covers the impact of the new legislation as well as which taxpayers are not subject to its provisions, either automatically or electively.

Major subjects

  • Which taxpayers are subject to Section 163(j)?
  • The $26 million gross receipts test
  • What is an excepted trade or business?
  • Tax shelters and electing real property businesses
  • What is business interest for Section 163(j) purposes?
  • How does Section 163(j) impact pass-through entities?

Learning objective(s)

  • Understand how Section 163(j) impacts taxpayers, including pass-through entities
  • Calculate the $26 million gross receipts test

Who should take this program?

Tax practitioners who anticipate advising clients regarding this complex provision

Fees

Our records indicate you are a nonmember. If you register, you will be charged $169.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $169.00
checkmark Standard Nonmember Fee $169.00

More program information

Instructor Michael Tucker, PhD, LLM, JD, CPA
Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (4.0)
Level Intermediate
Format Group Internet Based
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. Working knowledge of federal tax rules related to individuals and businesses
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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