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Section 382: An Overview
Learning objectives

After completing this course, the learner should be able to:

  • Describe the purpose of section 382
  • Define an ownership change and recognize the relevant considerations
  • Identify the key components of computing the base section 382 limitation
  • Understand how built-in gains and losses impact the section 382 limit
  • Identify other sections of the tax code that limit the use of tax attributes
Instructor Mike Shuman

Instructor bio

Mike Shuman

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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