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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.
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Course Details:
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Price: $45.00
Field of Study: Taxes
Prerequisites: None
Level: Basic
Advanced Preparation: None
CTEC course number: 1075-CE-5447
Course was last updated on: 12/10/08
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Library:
This course does not belong to any Specialty Libraries.
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
3.0 CPE |
| QAS |
3.0 CPE |
| Enrolled Agent (Accepted by the IRS) |
3.0 CPE |
| CTEC Federal |
3.0 CE |
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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.
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