Identify and comply with new tax changes during the upcoming tax season. Learn how to use the latest planning ideas resulting from recent changes to tax statutes, regulations, cases, and rulings to provide more value-added services to your clients. Highlights
Up-to-date changes to federal tax statutes, regulations, cases, and rulings for pass-through entities and C corporations
Passive loss, at-risk, and basis developments
The latest on reasonable compensation issues for corporate shareholder/employees and the latest about self-employment issues for partners and LLC members
New developments in the capitalization versus expense debate
Property transactions: Depreciation and amortization, gains and losses
Planning for the use of nontaxable transactions to defer tax liability
Accounting methods and periods
Compensation issues: Fringe benefits, pensions, and profit-sharing plans
Practical, time-saving return preparation tips from leading tax practitioners
Late-breaking tax legislation
Registration
PICPA Member: $275 Nonmember: $375
More Information
Course No.
749300
Level:
Update
Prerequisites:
Familiarity with federal tax issues for various entities
Notes
AICPA Members save $30!
Speaker(s)
Patrick Kelley
J. W. Kelley & Associates
Patrick D. Kelley,
CPA
Athens,
Georgia
Patrick is a practicing
CPA since 1973. A member of the AICPA’s national faculty, Patrick has taught tax
continuing education courses for the AICPA and 48 state CPA societies
nationwide.
Patrick graduated
from BBA Baylor University (magna cum laude); Master of
Accountancy (tax option) University of Georgia.