CPE Course Library

2 hours
Certificate CTEC IRS NASBA

Federal Tax Update: Rulings & Cases

This course is a collection of selected cases, revenue rulings, revenue procedures, regulations, announcements, and letter rulings issued during the past year that are of interest to tax professionals.

Topics Covered:

  • Substantial authority
  • Judicial system for tax disputes
  • Bankruptcy and discharge of indebtedness
  • Business expenses
  • Capital gains and losses
  • Clergy
  • Corporations
  • Dependent issues
  • Divorce issues
  • Employment tax issues
  • Gross income
  • IRS procedures – miscellaneous
  • Itemized deductions
  • Learning Objectives
  • Be aware of recent events in tax practice.
  • Understand the hierarchy of tax authority.
  • Reduce mistakes in the preparation of 2015 tax returns.

Learning Objectives:

  • Understand significant court cases and rulings effecting 2016 tax filing
  • Understand the hierarchy of tax authority
  • Secure information on how to research new tax developments

Delivery Method: Self Study
Field of Study: Other Federal Tax
Prerequisites: None
Advance preparation: None
Program Level: Basic
Expiration: In accordance with NASBA standards, access to this course will terminate one year from the date of purchase. Incomplete courses will no longer be accessible beyond the one year deadline.