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
Instructor(s):
Mike Shumann
Credit(s):
1.50
Course Format:
On Demand
Qualifies For:
IRS
Prerequisites:

None

Course ID:
9119/10112
Delivery Method:
Audio
Knowledge Level:
Advanced
Advanced Preparation:

None

Publication Date:
09/08/2019
Planned Expiration:
09/29/2020
IRS Approved:
Yes
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