The 163(j) Interest Deduction Limitation Webinar
PICPA Member: $129 | Nonmember: $179
General knowledge of taxation.
Identify the special computational and reporting rules that apply to domestic S Corporations, S shareholders, domestic partnerships, individual partners, and corporate partners. Special allocation tactics for partners will also be explored.
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.
|Gary R. McBride, J.D., LL.M.
(Taxation), attorney, CPA is a professor and director of the Graduate Tax
Program at California State University. He also is a consultant to
Froshman, Billings, and Williams, CPAs. He has worked for the
Internal Revenue Service as a revenue agent, special agent, and technical
advisor in the IRS National Office. In addition to tax matters
in general, he specializes in mergers and acquisitions, partnership tax,
estate and gift tax, and international taxation and continually writes for
and lectures to tax professionals.|
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