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Recent Tax Developments (November - December 2005)

Sidney Kess and Barbara Weltman

This course reviews important cases, regulations, rulings and other IRS pronouncements that may be useful to your clients, or help you in practice. A practice management tip to help you get a jump on 2006 taxes is also included. Topics covered include:

  • Katrina Emergency Tax Relief Act of 2005
  • Medicare Drug Subsidies to Employers for Coverage of
  • Retirees
  • Miscellaneous Itemized Deductions for
  • Unreimbursed Employee Business Expenses
  • Charitable Contributions
  • Points
  • Converting an S Corporation to LLC Status
  • Accountable Plans
  • Late Filing Penalties
  • IRS Interest Rates

Course Details
Price:  $24.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Update
CTEC course number:  1075-CE-3488
Course was last updated on:  01/13/06
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 2 CPE
QAS 2 CPE
CFP® (Accepted by the CFP Board) 2 CPE
Enrolled Agent (Accepted by the IRS) 2 CPE
Law (Accepted by the State Bar of California) 2 CPE
CTEC Federal 1 CE

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.

User Reviews
Reviewer: John L. submitted on 07/29/2006
Examples
Reviewer: Monica H. submitted on 01/12/2006
The course summarized very well the highlights of the Katrina Emergency Tax Relief Act of 2005 and other recent tax developments. The 2006 summary of changes was also helpful for planning in the 2005 tax season
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