This Course Is Designed To:

1. Provide Explanations And Planning Ideas Relating To The Latest 2023 Corporate And Business Tax Developments, Including The Most Recent Guidance On New Tax Law Provisions;
2. Help Practitioners Prepare For “Tax Season;” And
3. Review Tried-And-True
   Traditional Tax Planning Opportunities. The Course Includes A ComprehensiveReference Manual With Each Chapter Containing Basic Rules, Selected Items Of Interest, 2023 Developments, Planning Ideas, And Listings Of Related Forms And Publications.

Review of Corporate and Other Business Income Taxation Including:

• Segments Covering: Election To Pay State Income Taxes At The Entity Level
  By S Corps and Partnerships; Constructive Dividend Issues; the 20% QBI
  Deduction; Purchase And Sale of Businesses; §1031 Exchanges; Travel,
  Meal, and Entertainment Deductions; Fringe Benefits; §179 and 168(k)
  Depreciation Deductions; Interest Expense Limitation; Partnership And S
  Corp Developments Including Developments Relating To Filing Forms K-2
  and K-3; Accounting methods; and Payroll Tax Issues.
• Significant 2023 Developments Including Any New 2023 Legislation; New Regulations Including Final Regulations Effective For Tax Years Beginning On And After January 5, 2021, Explaining The Proper Treatment Of Inventories And Use Of The Cash Method For Taxpayers With Average Gross Receipts Of $26 Million Or Less; New 2023 Rev Proc Providing Rules For Automatic Accounting Method Changes; IRS Ruling Explaining When Rental Income is Subject To S/E tax; and Many Others.
• Review of Significant Tax Provisions and Changes First Effective in

None