A summary and analysis of the latest tax developments
Building on your current understanding of tax strategies, this comprehensive course covers all legislative, judicial and IRS developments of the past year with a focus on implementation and compliance.
All-new materials ensure a focused discussion of only the hottest topics affecting all types of taxpayers, including individuals, pass-through entities, C corporations, estates and trusts.
Topics include:
Inflation adjustments New and expanded individual and business credits Beneficial ownership information (BOI) requirements U.S. Tax Court cases
A curated list of updates to help you prepare for tax season
All-new content includes the most salient court cases and IRS revenue rulings, notices, FAQs, private letter rulings and chief counsel advice memoranda issued in the past year.
You’ll also find reminders about legislation that changed recently, including bonus depreciation limits, final regulations that go into effect and more.
Recent U.S. Tax Court cases affecting individuals, nonbusiness and general business matters shed light on pivotal updates from the past year. Our in-depth analysis provides actionable insights to inform your practice.
Learning Objectives
- Identify planning strategies and compliance actions resulting from the latest changes to federal tax statutes, regulations, cases, and rulings.
- Identify new and expiring business tax credits.
- Recognize the impact of new final and proposed regulations relating to corporations, partnerships, S corporations, estates and trusts, and individuals.
Major Topics
- Strategies for tax savings
- Business entity changes
- IRS administrative issues, compliance and new forms
- Court cases settled in the last year that provide tax return guidance
- Position authority
- IRS rulings, procedures, and notices for the last year
- New, updated and expiring tax deductions and credits
