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Webcast Acronym: ACTG



Webcast Title: Repairs, Capitalization, Cash, Accrual, UNICAP, And More – A Tax Accounting Update


Recommended CPE Credit Hours: 4 CPE Credit Hours.


Highlights:


Come join Larry Stein as he discusses important selected tax developments that impact tax accounting methods and strategies. Larry will cover planning and compliance strategies for the new IRS Capitalization vs. Repairs regime. Larry will also discuss cash method, accrual method, changes in tax accounting methods, and more. UNICAP insights, depreciation and “179” moves, and completed contract developments will be highlighted. This very valuable webcast event will give you an opportunity to be updated on key tax accounting method developments.


Learning Objectives:


Upon the successful completion of this webcast, the participants will be able to explain selected new tax accounting developments.


Major Topics:


  • Opportunities And Traps Under The New Tangible Property Capitalization Regulations; Revenue Procedures To Know!


  • UNICAP – Real Estate, Homebuilders, And More!


  • Installment Sales, Partnership-LLCs, and IRC 453.


  • Cash Method, Accrual Method, Inventories, Services, Gift Card Sales (Rev. Proc. 2013-29), Advanced Payment Sales (Rev. Proc. 2004-34 and Rev. Proc. 2011-18), And Proper Deferrals.


  • Acquired Intangibles (IRC 197), Covenants Not To Complete, And Goodwill (Including Selected Cases And IRS Pronouncements).


  • PECO Foods Case, Cost Segregation Studies, Depreciation, And IRC 179 Expensing.


  • Completed Contract Method Availability And Homebuilders.


  • Law Firm Advances, Reasonable Compensation And Rents, 15 Year Qualified Real Property – IRC 179(f) – IRS Notice 2013-59, Management Fees, Start-Up Costs, And Organization Costs.



Designed For: CPAs with at least six (6) years of experience. You must have a basic knowledge of federal taxation.


NASBA Fields Of Study: Taxes.

Level: Intermediate.

Presentation Method: Live Webcast Lecture With Questions And Answers.

Recommended CPE Credit Hours: 4 CPE Credit Hours.

Advanced Preparation: Basic knowledge of federal taxation.




Texas Registration: 009838


“I have registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of my CPE program.”


Larry Stein CPE Live Webinars
ID# 109111
Lawrence J Stein
9620 NW 82nd Street
Tamarac, FL 33321
Phone: 954.721.5588
Group Internet-Based



Larry Stein CPE Live Webinars 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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org






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