Section 163(j): Business Interest Limitation After TCJA Webinar

Jan 31
1:00 - 5:00 p.m.

Online

4-Tax
CPE Credits

  • Understand how Section 163(j) impacts taxpayers, including pass-through entities
  • Calculate the $26 million gross receipts test

Highlights
  • Which taxpayers are subject to Section 163(j)?
  • The $26 million gross receipts test
  • What is an excepted trade or business?
  • Tax shelters and electing real property businesses
  • What is business interest for Section 163(j) purposes?
  • How does Section 163(j) impact pass-through entities?

Registration

PICPA Member: $169
Nonmember: $219

More Information

Course No. S163-2020-01-WEBNR-31-01

Level: Intermediate

Prerequisites: Working knowledge of federal tax rules related to individuals and businesses

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

Surgent McCoy CPE LLC