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Section 469(c)(7) Procedure, Practice, and Regulatory Implications

 Wed, 11/28/2018 from 9:00 am to 12:00 pm
19 / 2-31502
Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
Member Price
$99.00 Regular Registration
Your Price
$129.00 Regular Registration
Designed For:

*Recognize the Tax Court’s March 2014 Aragona Trust decision should be correctly accorded retroactive treatment*Recognize transition practices correctly involve amending all open-year returns that had reported Section 469(c)(7) rental real property trade or business activities inconsistent with


This webcast is an intermediate continuing education webcast. It is assumed the webcast participant has successfully completed the ACPEN/BPN webcast, "Section 469's Activity and Participation Conclusive Presumptions"

My October 2016 Journal of Taxation paper, "Section 469's Activity and Participation Conclusive Presumptions," makes clear the Tax Court's March 2014 Aragona Trust decision distilled previously confused rental real property trade or business activity and material participation distinctions. This paper concludes Aragona Trust is procedurally retroactive, outlines transition practices, and calls for regulatory changes.SyllabusLesson 1.IntroductionLesson 2.Aragona Trust is Procedurally RetroactiveLesson 3.Pragmatic Transitioning PracticesLesson 4. The Call for Regulatory ChangeLesson 5. Conclusion **Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to [email protected].

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

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.

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