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

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

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: 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