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Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities

 Various
 
3.0
Registration is Open
Member Price
$149.00 Regular Registration
Your Price
$156.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Wed, 06/25/2025 from 2:00 pm to 5:00 pm
 Tue, 07/29/2025 from 2:00 pm to 5:00 pm
 Tue, 08/26/2025 from 9:00 am to 12:00 pm
 Fri, 09/19/2025 from 2:00 pm to 5:00 pm
 Fri, 10/17/2025 from 2:00 pm to 5:00 pm
 Fri, 11/14/2025 from 2:00 pm to 5:00 pm
 Mon, 12/15/2025 from 2:00 pm to 5:00 pm
 Fri, 01/16/2026 from 2:00 pm to 5:00 pm
 Tue, 02/17/2026 from 2:00 pm to 5:00 pm
 Wed, 03/18/2026 from 2:00 pm to 5:00 pm
 Fri, 04/24/2026 from 2:00 pm to 5:00 pm
Designed For:

Any practitioner who will be advising clients regarding taking losses from pass through entities

Prerequisite:

None

Tax practitioners advising their business clients must be fully informed regarding the multiple loss limitation provisions that apply to individuals conducting businesses and pass-through entities. This program covers the loss limitation rules that tax practitioners must know in order to advise their individual and pass-through entity clients fully and adequately as to when and if a loss limitation applies. The loss limitations discussed in this program start with an introductory discussion of hobby loss rules and graduate to a more substantive discussion of the remaining loss limitations: basis limits, at-risk rules, passive loss limits, excess business loss limits, net operating losses, and the Section 163(j) interest limitation. Knowing when loss limits apply is essential for any tax practitioner. This program will put you in a position to advise clients fully and intelligently regarding each of the loss limits.

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Basic

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

  • Recognize the impact of partner/S corporation’s shareholder basis on the ability to take losses
  • Advise clients regarding the taking of losses from pass-through entities

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.