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Section 469's Activity and Participation Conclusive Presumptions

 Wed, 11/28/2018 from 2:00 pm to 5:00 pm
19 / 2-31503
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 how to correctly distinguish conclusive presumption ultimate facts from conclusive presumption predicate facts*Recognize that trade or business activity conclusive presumptions are correctly considered inter-period because both historic and prospective facts and factors are taken into


This webcast is an intermediate continuing education webcast. It is assumed the webcast participant has fundamental knowledge of tax issues, material participation definitions, passive activity losses, section 469(c)(7) rental real estate trade of business activity issues, noncorportate lessor secton 179 100% depreciation expense issues.

When Congress enacted the Omnibus Budget Reconciliation Act of 1993 it imposed incremental intra-period predicate factual requirements on the inter-period rental real property trade or business activity conclusive presumption. In that legislation, however, Congress did not impose incremental predicate factual requirements on the strictly intra-period Section 469(h)(1) participation conclusive presumption. Since the 1993 legislation, it appears the IRS, the Secretary of the Treasury, taxpayers, and professionals alike continue to confuse whether Congress's 1993 action imposing the incremental Section 469(c)(7)(B)(i) and (ii) intra-period predicate factual requirements qualified the activity or participation conclusive presumption, or both. This webcast resolves that confusion. SyllabusLesson 1.IntroductionLesson 2.Conclusive PresumptionsLesson 3.The Activity Conclusive PresumptionLesson 4. The Participation Conclusive PresumptionLesson 5.Noncorporate Lessor Activity Conclusive Presumptions Lesson 6. Section 469(c)(7)(B)'s Rental Real Property Trade or Business Activity Qualifying Predicate Factual RequirementsLesson 7. 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

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