Webcast Acronym: PADTS
Webcast Title: Form 1065 – IRS Audits
Recommended
CPE Hours: 4 CPE Credit Hours.
Highlights:
Come join Larry Stein as he discusses the “red hot” IRS audits of Form 1065 partnership tax audits. IRS has announced a major Form 1065 audit initiative – Are you ready? Larry will discuss the technical areas which comprise the focal points of these IRS Form 1065 audits.
Learning Objectives:
Upon the successful completion of this webcast, the participants will be able to:
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Explain the major loss limitation issues that impact partners and LLC members in Form 1065 entities.
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Explain selected technical areas that IRS will be auditing in their Form 1065 audits.
Major Topics:
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Loss Limitations – Partners And LLC Members – Basis, At-Risk, Material Participation, Real Estate Professionals, And More!
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Liability Allocation Rules – IRC 752 Regulations.
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Partnership Allocations – IRC 704(a) And 704(b).
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Transactions Between Partners And Partnerships.
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IRC 736 And Retirement Payments.
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Form 1065 – Specific “Hot Zones”; Form 8308 – Hot Assets – IRC 751.
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Typical Audit Questions, Documentation, And Workpapers.
Designed For: CPAs with at least six (6) years of experience.
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 including partnership 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
