Repair Regulations Update Webinar

Jan 24
1:00 - 3:00 p.m.

Online

2-Tax
CPE Credits

  • Understand and apply the final repair regulations to clients

Highlights
  • Materials and supplies
  • What is a Unit of Property?
  • Rotable, temporary, and standby emergency spare parts
  • Dispositions of property and their tax consequences
  • Demolition of a structure
  • Mandatory and elective partial dispositions
  • De Minimis Safe Harbor
  • Safe Harbor for small taxpayers
  • Routine maintenance safe harbor
  • Improvement Tests: Betterments, Restorations, and Adaptations to a new and different use
  • Relationship of the repair regulations to the new depreciation rules 

Registration

PICPA Member: $89
Nonmember: $114

More Information

Course No. REPR-2018-01-WEBNR-24-01 Level: Intermediate

Prerequisites: An understanding of the tax rules relating to individual income tax

Notes

This webinar is hosted by PICPA's partner, Surgent CPE. After registering, you will receive an email from Surgent CPE with the log-in information.

Speaker(s)

Michael Tucker