- NY Credits : 2.0
- TX Credits : 2.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 2.0
This course discusses business interest deduction rules as it applies to C corporations and pass-through entities. It also discusses net operating loss rules. It includes changes brought about by the Tax Cuts and Jobs Act of 2017 (TCJA), the Coronavirus Aid, Relief, and Economic Security (CARES) Act, proposed 2019 regulations, and final and proposed 2020 regulations.
This course is most appropriate for the professional with detailed knowledge in business interest deduction; who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.
Included with subscription(s):
Upon successful completion of this course, the user should be able to:
recognize the application of business interest deduction rules for 2018 through 2026,
calculate business interest deduction limitation, and
identify net operating loss rule changes.