Stay up-to-date on the latest tax developments! This comprehensive CPE course covers all legislative, judicial, and IRS developments of the past year with an emphasis on implementation and compliance. Determine how to effectively and confidently complete tax-planning and compliance engagements. Apply current developments affecting individuals (including those regarding income, deductions and losses, tax calculations, individual credits, filing matters), business entities (including those regarding S Corporations and their shareholders, C Corporations, partnerships), estates and trusts, retirement plans, and more.
Learning Objectives
Identify planning strategies and compliance actions resulting from the latest changes to federal tax statutes, regulations, cases, and rulings.
Recognize the requirements for establishing an ABLE account
Identify the requirements for tip reporting
Identify the new tax filing deadlines related to partnerships
Determine when an investment constitutes a partnership for tax purposes
Differentiate intangible property that may or may not be subject to tax-free exchange
Recognize the limitations on avoiding corporate gain through use of partnerships
Recognize when the IRS will issue an estate tax closing letter
Determine the criteria for deducting bundled fiduciary fees
Calculate the new information return penalties
Indicate the status of taxpayer compliance as reported by IRS
Key Topics
Legislative developments, regulations issued, and recent IRS rulings and guidance for the following:
IRS rulings, procedures and notices for the last year
Court cases settled in the last year that provide tax return guidance
IRS administrative issues, compliance, and new forms
Individual Income, Deductions, and Business Activities
Pass-Through Entities and Passive Activities
Depreciation and Amortization
Retirement Plans and Fringe Benefits
Corporate Income, Deduction, Gains, and Losses
Accounting Methods and Periods
Estates, Gifts, and Trusts
Compliance
Who will it benefit?
Public accounting senior associates, managers, and partners; tax professionals in company finance or tax departments
$ 219.00
AICPA Member Price: $ 169.00
Course is unavailable for purchase.
NASBA Field of Study
Taxes
Level
Update
CPE Credits
14.5
Prerequisites
None
Delivery Method
QAS Self-Study
Advance Preparation
None
Last Updated
06/02/2025
PTU_17A_2
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