Checkpoint Learning

Course Detail

Supreme Court Cases on Taxation You Should Know About  

CATEGORY: Taxation
COURSE ID: W351T, VERSION 1.00
  Webinar
2 CPE Credits

In this webinar, we will look at four Supreme Court cases, with relevance in our day-to-day practice. We will discuss Welch, defining ordinary expenses; Gilmore, regarding legal expenses, Arrowsmith, involving the matching concept; Boyle; on appropriateness of penalties; Groetzinger, defining a trade or business; Duberstein, which differentiates a gift from income subject to taxation; Generes, discussing business bad debt from non-business bad debt; and what Indopco tells us about capitalization, in light of the new repair regulations.

Who should attend: Tax professionals seeking recent knowledge of landmark Supreme Court cases impacting businesses and individuals.

THIS WEBINAR IS NOT ELIGIBLE FOR CTEC CREDIT.

Instructor: Chris Province, 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.
 
/

Accreditation Information

Learning objectives

Course outline

Requirements