GROUPING FOR SECTION 469/1411/199A

Description:

(VIDEOCONFERENCE) The proper grouping of activities can be extremely important for purposes of both sections 469 and 1411 (the 3.8 tax on NII).  Course provides a detailed look at the rules for grouping that are contained in Reg. 1.469-4 and all applicable judicial decisions and administrative pronouncement as well as applicable requirements, issues and differences between groupings. 

Sign up for both 1/2 day classes on Sept. 3 for discounted price of $290.
 

Highlights:

  • Detailed analysis of the rules for grouping that are contained in Reg. 1.469-4 and all of the judicial decisions and administrative pronouncements involving grouping including: Eugene B. Glick, Stephen A. Gregg, Sidney C. Shaw, Vincent S. Sciabica, Eugene J. Schumacher, Tony R. Carlos, Leroy Candelaria, TAM 200747018, Carlos A. Senra, CCA 201411025, Scott Wesley Williams, Jose A. Lamas, Roy E. Stanley, TAM 201634022, and Stephen P. Hardy.
  • Application of grouping for purposes of sections 469, 1411 & 1.1411-4(g)(6) including the fresh start Reg. 1.469-11(b)(3)(iv)
  • Rev. Proc. 2010-13 regarding the requirement to report new groupings and additions to existing groupings for tax years beginning  on or after 1/25/2010
  • Differences between grouping under Reg. 1.469-4 and aggregation under Reg. 1.469-9 and a special chart depicting these differences
  •  Form 8275 to disclose issues involving grouping, and much more...

Objectives:

Provide tax preparers and advisors with a framework for determining appropriate activity groupings in accordance with sections 469, 1411 and 199A. 

Prerequisites:

Familiarity with basic understanding of tax reporting requirements.

Notes:

 

Category:

TX

Credits:

4

Members

Standard Fee: $195.00

Non-Members

Standard Fee: $195.00

Register Now

Vendor:

Boston Tax Institute, Ltd.

Start:

September 3, 2020 8:15am

End:

September 3, 2020 12:15pm

Check-in starts at 8:00am

Leader:

Gauthier, Lucien P.

Lucien P. Gauthier, Esq., LL.M., CPA: Boston University Collage of Business Administration (B.S. in B.A.); Boston University School of Law (Juris Doctor and Master of Laws Degrees in Taxation); George Washington National Law Center (Master of Laws); Formerly an Adjunct Assistant Profession in the Bentley College Graduate Tax Program; Tax Attorney in private practice for 50 years in the Boston area.

Designed For:

Tax preparers and advisors.

Yes

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