Webinar: Tax Loss Limitations Imposed on Individuals and Pass-through Entities
WS1082 | Course | Basic | Scheduled
Description
Tax practitioners advising their business clients must be fully informed regarding the multiple loss limitation provisions that apply to individuals c
Credits
| Number of Credits | Type of Credits |
|---|---|
| 3.00 | Taxes |
Designed For
Any practitioner who will be advising clients regarding taking losses from pass through entities
Prerequisites
None
Highlights
- How to calculate a partner or S corporation shareholder’s basis
- Form 7203 and an S corporation shareholder’s basis
- The at risk basis rules and Form 6198
- The passive activity loss limits
- The Section 461(l) loss rule
- The net operating loss limitation rules
- The Section 163(j) business interest limitation
Objectives
- Recognize the impact of partner/S corporation’s shareholder basis on the ability to take losses
- Advise clients regarding the taking of losses from pass-through entities
Preparation
None
Notes
This webinar is provided by Surgent. After registering for the course, you will receive an email from Surgent with instructions for logging in to the webinar and obtaining your eMaterials.
You may confirm that your computer meets the minimum requirements by visiting: https://www.surgentcpe.com/webinartest/.
Prices
- Member (Early Bird)
- $149.00
- Non-Member (Early Bird)
- $149.00
- Member
- $149.00
- Non-Member
- $149.00