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
Your Price: $149.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.