Checkpoint Learning

Checkpoint Learning

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Intersecting Losses - Excess Business and Net Operating Losses  

CATEGORY: Taxation
COURSE ID: W759T, VERSION 1.00
(68)
  Webinar
2 CPE Credits
Level: Basic
The TCJA brought us the excess business loss (EBL) rules for noncorporate taxpayers and new IRC Sec. 461(l), as well as sweeping changes affecting all taxpayers with net operating losses (NOLs). Pandemic-related legislation subsequently reshuffled the landscape for taxpayers with business losses. This webinar will get you up to speed on the current rules for EBLs and NOLs, discuss the recent technical clarifications to IRC Sec. 461(l), explore the intersection of the two sets of rules, and offer practical planning tips to navigate the limitation rules.

THIS WEBINAR IS NOT ELIGIBLE FOR CTEC CREDIT.

Who should attend: Business and individual income tax preparers

Instructor: Laurie A. Stillwell, CPA
Instructor assignments are fluid and subject to change.

Registration for this event has ended. Please either [search] for an open course or event or contact a salesperson at 844-245-5970 for more information or other options.
 
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