Business Losses: Going Backward and Forward
If you have questions about this event, please call us at 952-831-2707.
Monday, April 22, 2024
9-11 a.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 24WA-0199
View pricing
The TCJA made turning business losses into tax refunds far more difficult. The CARES Act suspended and modified many of these changes. This course will address the revised rules for deducting business losses and discuss planning ideas and potential pitfalls.
Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Major subjects
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Recent legislative developments for deducting business losses
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TCJA net operating losses rules of Section461(l)
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Section163(j) Business Interest Expense
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Limitations of deducting losses and basis
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What is the "quickie" refund
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Section 465: At-Risk amount
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Sect
Learning objectives
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Apply recent legislative developments and deducting business losses and amending returns
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Identify planning ideas and potential pitfalls
Who should take this program?
- CPAs and members working in industry seeking a broader understanding of calculating and reporting business losses
Pricing
Standard Member Fee |
$79.00
|
Standard Nonmember Fee |
$79.00
|
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If you have questions about this event, please call us at 952-831-2707.