Course Information

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1065 Preparation and Planning 2: Income and Deductions (2010 Edition)
Author: Sidney Kess and Barbara Weltman

Description:
The second part of this series covers the reporting of trade and business income and deductions on Form 1065. It details how deductions and income are taken into account when calculating net income or loss.

Each chapter begins with an alert of new changes for the year and then reviews the fundamentals pertaining to the topic in question. Examples illustrate how the related Internal Revenue Code rules apply. There is frequent emphasis on the rationale of the rules under discussion.

Blank forms and schedules for particular items are included, as well as practice pointers, pitfalls and recent developments, with the cases and rulings noted.

Course Details:
Price:  $48.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
CTEC course number:  1075-CE-7166
Course was last updated on:  12/02/2009
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Library:
Learning Center Core
Tax Return Preparation

Technical Requirements:
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Credit Available For: Units
CPE 3.00 CPE
CTEC Federal 3.00 CE
Enrolled Agent (Accepted by the IRS) 3.00 CPE
National Registry Interactive 3.00 CPE
National Registry New Standards 3.00 CPE
QAS 3.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.