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.
- Substantial authority
- Judicial system for tax disputes
- Bankruptcy and discharge of indebtedness
- Business expenses
- Capital gains and losses
- 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.
- 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
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.