§199A and Aggregation: General Rules When a Client Has More Than One Business (Nano Course)
Author: Greg White
| CPE Credit: |
0.2 hour for CPAs |
In this nano course, Greg White, CPA, will cover the requirements to aggregate. We’ll also cover when aggregation helps clients and when it backfires.
Please check your State Board of Accountancy to confirm if Nano courses are accepted for CPE credit.
Publication Date: May 2019
Topics Covered
- Requirements to aggregate
- When aggregation helps clients and when it backfires
Learning Objectives
- Identify circumstances where aggregation helps clients
Level
Basic
Instructional Method
Nano Learning
NASBA Field of Study
Taxes (0.2 hour)
Program Prerequisites
None
Advance Preparation
None
