Section 382: An Overview

$29.00

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

Field of Study:

Taxes

Credit(s):

NASBA: 1.5

Course ID:

NASBA: 9119/10112

Instructor(s):

Mike Shumann

Course Format:

On Demand

Prerequisites:

None

Qualifies For:

IRS

Advanced Preparation:

None

Knowledge Level:

Advanced

Publication Date:

02/25/2021

Planned Expiration:

09/30/2021

Provider:

Becker Professional Education

IRS Approved Program

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 bio

Mike Shuman

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: www.nasbaregistry.org

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

Section 382: An Overview

Instructor bio

Now Leaving Becker.com