Section 382: An Overview
This course will be an overview of: The history and underpinnings of section 382 An overview of what constitutes an ownership change and the key variables for determining when one occurs The base section 382 limitation, and the main adjustments to that base limitation Net unrealized built-in gains and losses and recognized built-in gains and losses Other areas of the tax code that limit the use of tax attributes
Course Instructors
Mike Shuman
Section 382: An Overview
This course will be an overview of: The history and underpinnings of section 382 An overview of what constitutes an ownership change and the key variables for determining when one occurs The base section 382 limitation, and the main adjustments to that base limitation Net unrealized built-in gains and losses and recognized built-in gains and losses Other areas of the tax code that limit the use of tax attributes
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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