CPAR Taxes

CPAR - 2019/February, Seg.01 - Continued Uncertainty over Preparing Business Tax Returns

Course Overview
Since the sweeping changes to the Internal Revenue Code from the Tax Cuts and Jobs Act, the IRS has provided regulatory guidance on how enterprises should reflect the new provisions on their 2018 business tax returns. Edward Zollars, a partner in Thomas, Zollars & Lynch, Ltd. and a discussion leader for the Loscalzo Institute, reports on which tax issues are causing continued concern and what information you may still be required to obtain.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • • Explain how the late release of IRS guidance affects the preparation of 2018 income tax returns;
  • Identify the issue from the Tax Cuts and Jobs Act that requires a technical correction from Congress, rather than guidance from the IRS;
  • Define in what situations meals remain deductible for tax purposes; and
  • Distinguish between the tax treatment for "employee" parking spaces and "visitor" parking spaces.

Prerequisites/Advanced Preparation:

Work experience in tax planning or tax compliance, or an introductory course in taxation.

Speaker / Author:

SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Price (USD)

Standard: $69.90


Course Code : CPAR1379-FM

Length : 1hr 40min
Course Level : Update
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Taxes

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