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Top Federal Tax Issues for 2018 CPE Course: Module 3 (Currently Unavailable)

Author: Robert J. Misey, Sara L Rapkin

CPE Credit:

4 hours for CPAs
4 hours Federal Tax Law for CTEC
4 hours Federal Tax Related for EAs and OTRPs

Updated to reflect TCJA.

CCH's Top Federal Tax Issues Course is a concise exploration of hot, new tax developments. It focuses on the latest most important topics for tax practitioners, and provides the basic information needed to implement a plan that addresses the particular opportunities and pitfalls presented by any one of these issues.

This course is excluded from the following subscription programs:
Value Pass, Self-Study Package, Webinar Package, Self-Study & Webinar Package, and Firm Package.

Publication Date: March 2018

Designed For
CPAs, Tax Professionals

Topics Covered

The Sourcing Rules: The Building Blocks of International Taxation
Check-the-Box Entity Elections: U.S. and Foreign Tax Implication

Learning Objectives

Recognize the importance of the sourcing rules to U.S. and foreign persons
Identify how the various types of income are sourced
Recognize how expenses are allocated and apportioned for U.S. and foreign-source income
Understand the tax law, requirements, and procedures for making check-the-box elections
Identify opportunities where making a check-the-box election will save taxes

Level
Update

Instructional Method
Self-Study

NASBA Field of Study
Taxes (4 hours)

Program Prerequisites
Basic understanding of Federal tax law

Advance Preparation
None

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