The course will focus on section 199A planning opportunities in light of recently published IRS guidance (including prominently the final regulations issued in early 2019). Gary McBride will assume that attendees have a basic knowledge of section 199A.
Fraud strikes at any size or type of business. First in a two-part class, cover real-world case studies of financial fraud from a top fraud investigator.
Don't let simple errors hamper your opportunity to move ahead in your organization. People judge intelligence, professionalism, and competence based on grammar and punctuation. You can master the mistakes that might otherwise sabotage your success.
In this fast-paced webinar, you will learn the secrets to common grammar and punctuation issues, including singular-plural agreement, sentence structure, and dangling modifiers. Also, you will review correct usage of the comma, hyphen, apostrophe and semicolon..
This course will focus on how the 2017 TCJA business interest expense deduction limit (§163(j)) will impact domestic entities and their owners. While C corporations will be discussed, the course will primarily focus on the special computational and reporting rules that apply to domestic S corporations, S shareholders, domestic partnerships, individual partners, and corporate partners. The treatment of partnerships and partners will be emphasized.
Second in a two-part class, dive deep into the world of financial fraud. Cover real-world case studies and ways to stop fraud dead in its tracks.
Webcast: Accounting Standards for Small and Medium-Sized Business: The Best Annual Update of GAAP, Tax and Cash Financial Reporting
Accounting Standards for Small and Medium-Sized Business: The Best Annual Update of GAAP, Tax and Cash Financial Reporting
The ownership of a personal residence can have important tax considerations. This course studies possible tax deductions for interest expense and real property taxes and the possibility for residential energy credits.
If the home is used for business purposes, business deductions may be available but subject to the "home office" rules. Rental of the personal residence requires consideration of the vacation home rules and if a loss occurs, the passive activity loss limitation is considered. Review and evaluate the topics covered to identify possible tax planning opportunities or strategies.
The sale of a personal residence with a gain can be subject to favorable tax treatment. Focus on a special rule that is available for the sale of a principal residence.
The calculation of the potential gain or loss will be discussed. Qualification for the favorable gain exclusion will be explained. Special facts related to the ownership and use of the residence will be identified and their consequence evaluated.
Discuss the sale of a personal residence at a loss during this session. Plus, identify and evaluate tax planning ideas and strategies. Changes made by the 2017 TCJA are identified and evaluated.