Checkpoint Learning

Checkpoint Learning

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Who Are You Calling Small? The IRC Sec. 448(c) Gross Receipts Test  

CATEGORY: Taxation
COURSE ID: W755T, VERSION 1.00
(101)
  Webinar
2 CPE Credits
Level: Intermediate
The gross receipts test of IRC Sec. 448(c) is determinative for many tax matters affecting small business taxpayers, including (but not limited to) cash method of accounting availability, application of the IRC Sec. 163(j) business interest expense disallowance rules, employee retention credit (ERC) gross receipts calculations, and much more.

However, due to its complexity, this pivotal test is often misunderstood by practitioners. 

This webinar will tackle the test in detail, including calculating taxpayer gross receipts, identifying all taxpayers included in the aggregated group under the single employer rule, and examining the special rules that apply to new businesses or acquired businesses. 

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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