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Technical

Hottest Tax Topics for 2019 Logo aicpa

  Margaret F. Suralik, CPA/ABV, ASA |   $169.00 - 209.00 |   CPE: 9.5 |   AICPA |   Jul 2019 |   Taxes |   AICPA Store
Add value to your services.
Key Topics
  • Tax Cuts and Jobs Act
  • Section 199A qualified business deduction
  • Net Operating Losses
  • Hobby vs. Trade or Business
  • Education credits and deductions
  • Accounting methods under TCJA
  • Choice of entity post TCJA
  • International provisions
  • Qualified research credits
  • Section 6695 penalties and due diligence
Learning Objectives
  • Calculate the section 199A qualified business income deduction.
  • Recognize the consequences of the US Supreme Court decision involving South Dakota vs. Wayfair.
  • Select the most advantageous education tax benefit for an individual taxpayer.
  • Choose the most effective strategy for depreciation of business tangible property.
  • Compute the excess business loss of a noncorporate taxpayer.
  • Recognize the factors differentiating a hobby from a for-profit business and the tax treatment of hobby expenses.
  • Choose the correct tax treatment for fringe benefits granted to partners and S corporation shareholders.
  • Evaluate the substantial tax savings available when combining the 21% corporate income tax rate with Section 1202 exclusion.
  • Identify important carryover items that can be adversely affected upon the death of a taxpayer.

In the wake of the biggest Internal Revenue Code overhaul since 1986, businesses and clients have many questions, such as:

  • How does this affect me?
  • Am I at risk?
  • Will I pay higher taxes?
  • What strategies should be employed under the new taxing regime?

Featuring the hottest topics coming out of tax reform, this CPE Self Study course will arm you with the latest tax planning strategies to better serve your clients. Your knowledge of these topics, as well as continuing legislative guidance, will bring added value to your services.

Topics covered:
  • Tax: Technical: Individual income taxation , Intermediate
  • Tax: Technical: Individual income taxation : Income, Intermediate
  • Tax: Technical: Individual income taxation : Deductions, Intermediate
  • Tax: Technical: Individual income taxation : Credits, Intermediate
  • Tax: Technical: S corporation income taxation: Tax computation, Intermediate
  • Tax: Technical: C corporation income taxation : Tax computation, Intermediate
  • Tax: Technical: IRS practice & procedure: Examinations & audits, Intermediate
  • Tax: Technical: Tax accounting: Methods, Intermediate

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