- NY Credits : 2.0
- TX Credits : 2.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 2.0
- IRS Non-Credentialed Return Preparer Credits : Federal Tax - 2.0
Checkpoint Learning
Course Detail
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.