Recent Tax Developments (November-December 2019)
Author: Barbara Weltman, Sidney Kess
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Law Updates for EAs and OTRPs
1 hour Federal Tax Updates for CTEC |
This course, developed by noted tax authorities Sidney Kess and Barbara Weltman, provides you with an overview of recent tax developments and highlights planning tips and techniques to help you in your practice.
Publication Date: October 2019
Designed For
Tax Practitioners
Topics Covered
- Developments for Individuals
- Business Developments
- IRS Developments
- Filing Deadlines
Learning Objectives
- Identify conditions for a prize to be tax free
- Recognize what cannot be used to treat a rental real estate as a trade or business under safe harbor
- Describe the IRS interest rate on for the fourth quarter of 2019 on non-corporate overpayments is
- Differentiate requirements for for taking a loan from a qualified retirement plan
- Recognize conditions for the safe harbor enabling rental real estate to be treated as a trade or business for purposes of the QBI deduction
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
Basic understanding of federal tax law.
Advance Preparation
None
