On Demand - Video
Owners of S corporations and partnerships are subject to various limitations on pass-through losses, each with unique rules, applications, and complexities. As many businesses are reporting losses as a result of COVID-19, it is essential for tax practitioners to understand the mechanical aspects of each limitation and how they coordinate to provide effective planning for loss utilization in future periods.
Intermediate
Basic familiarity with loss allowance rules of pass-through entities
$49.00 - Member
$69.00 - Nonmember
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