EA SEE Test Prep Part II - Business
RegisterMember Price:
$1099
Non-Member Price:
$1269
Your Course Price: 1269.00
CE Credits
5
Advanced Preparation
None
Course Level
Intermediate
Prerequisite
2 -3 years of tax experience
Course Instructor
Rodney Boswell EA, MBA; Isaac McRae EA, NTPI Fellow, MST
Date
May 21 - May 23, 2025
Time
08:00am -
05:00pm
IRS CE
5
NASBA CPE
5
CTEC Credits
5
Schedule
Schedule Part II
Part II May 21 - 23, 2025
- Registration 7:30 AM - 8:00 AM
- Session Begins 8:00 AM
- Lunch 12:00 PM - 1:00 PM
- Session Concludes 5:00 PM
EA SEE Test Prep Part II Businesses 5 CPE
CTEC: Tax Law 5 CPE
Topics will include:
- Business Entities and Considerations*
- Business Tax Preparation*
- Specialized Returns and Taxpayers
*These Domains have been renamed.
- Distinguish accounting periods and methods for businesses, and apply special tax rules related to farm income, prepaid income, inventories, and bad debts
- Identify asset classifications, recovery methods, and recovery periods under the MACRS system, and apply special rules related to bonus depreciation and Sec. 179 deductions
- Recognize the key requirements and components of amortization and depletion deductions
- Identify special deduction limits applicable to such business expenses as travel and entertainment, net operating losses, casualty losses, and business retirement plans
- Recognize potential business credits, self-employment tax issues, and excise taxes
- Calculate gain or loss on the sale or exchange of business properties, with special emphasis on Sec. 1231 transactions and depreciation recaptures
- Identify tax and basis issues in forming a partnership and selecting the partnership tax year and accounting method
Course State
TX
