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Passive Activity Losses & Interrelated Issues

Earn two CE Federal Tax with Kelly Myers, MBA, EA
March 3, 2020 from 2:00 pm – 2:50 pm EST

Live Online IRS Program Number: X9QQU-T-006630-20-O
Self-Study IRS Program Number: X9QQU-T-00630-20-S

Member: $40 Non-Member: $50

This session will explore several topics that often co-exist with the Passive Activity Loss issues under IRC 469. The interactions and relationships of these various provisions are often misunderstood. The session will take a detailed view in applying the Code and Regulations related to these various issues. Attendees will have opportunity to have questions answered online during the presentation for timely and practical guidance. Knowledge gained with provide attendees a solid platform to proactively apply these interrelated issues.

Learning Objectives
Upon completion of the course, you will be able to:
•Explore the real estate slice of the shared economy
•Apply self-employment tax to various fact patterns
•Compute interest limitations under IRC 163(h)
•Identify tax implications of converting a residence to a rental
•Determine the application of like-kind exchanges to mixed use residential property
•Determine when net investment income tax applies
•Determine when qualified business income deduction is appropriate
•Investigate Tax Planning Considerations
•Review Cases & Rulings