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| Author : | Andrew Clark, EA |
| Course Length : | Pages: 12 ||| Review Questions: 3 ||| Final Exam Questions: 5 |
| CPE Credits : | 1.0 |
| IRS Credits : | 1 |
| Price : | $14.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry - IRS Enrolled Agents |
| Primary Subject-Field Of Study: | Taxes - Taxes for Course Id 1415 |
| Description : | The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. This course will provide a quick review of the Business portion of the Tax Cuts and Jobs Act Bill (H.R.1.). This course will provide a summary description of all provisions referenced in the Tax Cuts and Jobs Act. This description will identify the provisions that were changed for business tax reform. |
| Usage Rank : | 0 |
| Release : | 2018 |
| Version : | 1.0 |
| Prerequisites : | Basic understanding of federal tax code. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Preliminary Details and Analysis of the Tax Cuts and Jobs Act
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 05-Oct-2019 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - Text - Technical - NASBA Registry - IRS Enrolled Agents - 1415 |
| Keywords : | Taxes, Tax, Cuts, Jobs, Act, Business, Tax, Reform, Quick, Review, For, 2018, Tax, Year, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives At the end of this course, students will be able to:
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| Course Contents : | Part 1 - Overview of the Business Tax Portion of the Tax Cuts and Jobs Act Course Learning Objectives BUSINESS TAX REFORM Tax Rates Cost Recovery Small Business Reforms Expansion of section 179 expensing Reform of Business Related Exclusions, Deductions, etc. Interest Reform of Business Credits Energy Credits Bond Reforms Termination of private activity bonds Insurance Net operating losses of life insurance companies Compensation Modification of limitation on excessive employee remuneration Other Provisions Treatment of gain or loss of foreign persons from sale or exchange of interests in partnerships engaged in trade or business within the United States Part 1 Review Questions Glossary |
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