December 16, 2024

Live Webcast

NYSED 3
•
NASBA 3

Tax Loss Limitations Imposed on Individuals and Pass-through Entities Webinar

December 16, 2024
Live Webcast
NYSED 3
•
NASBA 3

  • Instructor

    Brian
    Dowis

  • How to calculate a partner or S corporation shareholder’s basis
  • Form 7203 and an S corporation shareholder’s basis
  • The at risk basis rules and Form 6198
  • The passive activity loss limits
  • The Section 461(l) loss rule
  • The net operating loss limitation rules
  • The Section 163(j) business interest limitation

Learning Objectives

  • Recognize the impact of partner/S corporation’s shareholder basis on the ability to take losses
  • Advise clients regarding the taking of losses from pass-through entities

Major Topics

  • How to calculate a partner or S corporation shareholder’s basis
  • Form 7203 and an S corporation shareholder’s basis
  • The at risk basis rules and Form 6198
  • The passive activity loss limits
  • The Section 461(l) loss rule
  • The net operating loss limitation rules
  • The Section 163(j) business interest limitation

CPE Credits Available

NYSED 3
NASBA 3
3
Taxation (NYSED) - NYSED
3
Taxes (NASBA) - NASBA

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Taxation (NYSED)
  • Taxes (NASBA)

Prerequisites

None

Advanced Preparation

None

Intended Audience

Any practitioner who will be advising clients regarding taking losses from pass through entities

Provider

Surgent McCoy CPE LLC

This event has ended.