CPAR Taxes

CPAR - 2019/August, Seg.02 - Brand New Tax Controversies on Longtime Issues

Course Overview
Recent changes in tax policy and procedure – emanating from the IRS, the courts, and even from the halls of Congress – will affect everything from the deduction of state and local taxes to the availability of health reimbursement accounts. Barbara Weltman, president of Big Ideas for Small Business, insists these developments will make it easier to complete your clients’ 2018 returns or to decide whether to file amended returns on their behalf.

Learning Objectives:

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

  • Explain why the rules on deducting state and local taxes may allow many taxpayers to complete, or amend, their 2018 returns;
  • Define when the principal asset of a specified service trade or business (SSTB) is the reputation of its employees/owners;
  • Identify how an individual coverage HRA can benefit employees as well as employers; and
  • Distinguish how the minimum contacts for state tax nexus for trusts differ from those for a business.

Content Partner:

CPA Reports Online

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.

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Adobe® Flash® Player 9 or higher
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Sound card with speakers/headphones
  • Windows or Mac OS


Price (USD)

Standard Rate: $69.90


Course Code : CPAR1408-FM

Release Date : 09/05/2019
Expire Date : 10/17/2020
Credits :
CPE 2.00
QAS 2.00

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

Format Type : eLearning
Mobile Compatible

Included In

Returning Subscribers

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