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Surgent's Restrictions on Non-Corporate Business Losses After Tax Reform (NCBL)

  Wednesday, Dec. 04, 2019 from 10:00 a.m. to 12:00 p.m.
 Online
 
2.0
20 / 2-60859
Registration is Open
VSCPA Members
$89.00 Regular Registration
Nonmembers
$89.00 Regular Registration
Designed For:
Tax practitioners who anticipate advising clients with respect to taking losses from investments in the years 2018 through 2025
Prerequisite:

A basic understanding of the tax rules relating to individual income tax

The Tax Cuts and Jobs Act of 2017 provides that for taxable years beginning after December 31, 2017 and before January 1, 2026, "excess business losses" of a taxpayer other than a corporation are not allowed for the taxable year. This provision, a fourth loss limitation after basis, at-risk and passive activity loss limits, will come as a very unwelcome surprise to taxpayers expecting large loss deductions over the next eight years.


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.

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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.