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U.S. Tax Reform's Impact on Corporations and Pass-Through Entities Logo cgma

  Brian R. Greenstein, Ph.D |   £69.00 - 85.00 |   2018 |   05:30 h |   CGMA Store

The monumental passing of the Tax Cuts and Jobs Act results in historic tax reform with global impact. This course provides a comprehensive overview of the changes impacting corporations and pass-through entities.

Topics discussed:

  • Reduction in corporate tax rates
  • Reduction in dividends received deduction from domestic corporations and potentially enhanced deduction for dividends from foreign corporations
  • New deduction allowance on "Qualified Business Income" for flow-through entities - section 199A
  • New fringe benefits rules
  • Major depreciation changes
  • Changes to the Alternative Minimum Tax (AMT)
  • New methods of accounting rules for small businesses taxpayers
  • Expanded availability of completed contract method
  • New limitations on the deductibility of interest expense
  • Restrictions on section 1031 like-kind exchanges
  • Modification of net operating loss provisions
  • Repeal of business entertainment expenses
  • New limitations on executive compensation Partnerships
  • S Corporations

Who should take this course?

  • Tax and business professionals
Topics covered:
  • Management accounting: Business: Strategy, Intermediate