December 8, 2023

Webcast Replay

8 Total CPE Credits


Don Farmer’s 2023 Corporate/Business Income Tax Workshop (Rebroadcast)

  • Instructor

    William Harden

Learning Objectives

This Course Is Designed To: 1) Provide Explanations And Planning Ideas
Relating To The Latest 2023 Corporate And Business Tax Developments,
Including The Most Recent Guidance On New Tax Law Provisions; 2) Help
Practitioners Prepare For “Tax Season;” And 3) Review Tried-And-True
Traditional Tax Planning Opportunities. The Course Includes A Comprehensive
Reference Manual With Each Chapter Containing Basic Rules, Selected Items
Of Interest, 2023 Developments, Planning Ideas, And Listings Of Related IRS
Forms And Publications.

Major Topics

Review of Corporate and Other Business Income Taxation Including:

● Segments Covering: S Corporations; Partnerships; Constructive Dividend
Issues; the 20% QBI Deduction; Purchase And Sale of Businesses; §1031
Exchanges; Travel, Meal, and Entertainment Deductions; Fringe Benefits;
§179 and 168(k) Depreciation Deductions; Accounting Methods Including
Final Regulations Explaining Treatment Of Inventories And Use Of The Cash
Method For Taxpayers With Average Gross Receipts Of $29 Million Or Less;
Rev Proc Providing Rules For Automatic Accounting Method Changes; When
Rental Income is Subject To S/E tax; Election To Pay State Income Taxes At
The Entity Level By S Corps and Partnerships; Business Interest Expense
Limitation; Partnership And S Corp Developments Including Developments
Relating To Filing Forms K-2 and K-3; and Other Business Topics.
● Significant 2023 Developments Including: Any New 2023 Legislation;
SECURE Act 2.0 Provisions Effective For 2023; Commercial Vehicles
Qualifying For New Electric Vehicle Credits; Inflation Reduction Act
Provisions Affecting Businesses and Effective For 2023; and Many Others.
Review of Significant Tax Provisions and Changes First Effective in 2023.


CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • Practioners
  • Practitioner
  • Tax
  • Taxation


At least one year of tax experience is suggested.

Advanced Preparation


Intended Audience

Individuals who prepare income tax returns for businesses or who engage in income tax planning for businesses.


Don Farmer, CPA, PA

Register For This Event

  • MACPA Member

    $ 315 315
  • MACPA Non-Member

    $ 415 415
    Your Price

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