- NY Credits : 1.0
- TX Credits : 1.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 1.0
Checkpoint Learning
Course Detail
This course covers cost recovery deductions that fall outside of the scope of Modified Accelerated Cost Recovery system (MACRS). An understanding of MACRS rules is not necessary to be understand the concepts presented, but it is helpful. Chapter one looks at the cost recovery (amortization) of intangible property. Chapter two deals with tangible property that is excluded from the MACRS rules. It also addresses alternative minimum tax (AMT) and changes in use of property.
Included with subscription(s):
Depreciation - Specialized MACRS Topics
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Form 1065 - Partner's Capital Accounts and Share of Income or Loss
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Choice of Business Entity for Real Estate Investment
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International Taxation - Sourcing of Income and Allocation and Apportionment of Expenses
International expansion has been the governing drive of all U.S.-based multinational corpo...
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Depreciation - MACRS Recovery Periods and Modifying Conventions
This course covers the concepts of recovery periods, modifying conventions, and the use of...
$29
1 credits
Online and Mobile Courses
Depreciation - Specialized MACRS Topics
This course covers several advanced topics under the Modified Accelerated Cost Recovery Sy...
$49
2 credits
Online and Mobile Courses
Depreciation - Overview of MACRS Basis Concepts
This course presents basis concepts for MACRS depreciation including determining basis of ...
$29
1 credits
Online and Mobile Courses
Form 1120 - Cost of Goods Sold
There are two special considerations in determining the cost of goods sold: the method(s) ...
$29
1 credits
Online and Mobile Courses