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The 163(j) Interest Deduction Limitation Webinar

CPE

When
Oct. 18
3:30 - 7:00 p.m.

CPE Credits
4-Tax

Details

 Pricing

PICPA Member: $129 | Nonmember: $179


 More Information

Course No.
4193859D
Level
Intermediate
Prerequisites
General knowledge of taxation.

Description

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.

Highlights

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.



Speaker(s)

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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