Objectives
- recall key factors in determining if an activity is a trade/business vs investment
- identify substantiation requirements for charitable contributions
- recognize when lawsuit settlement proceeds are tax-free under IRC §104
- distinguish tax rules for disability payments from employer vs employee
- categorize payments as alimony vs property settlement for tax purposes
- select proper methods for substantiating business expenses based on court cases
- recognize recent tax court decisions and IRS guidance on relevant topics
Tax Year: 2023
Designed For:
CPAs, EAs, CRTPs, and other accounting, tax, and finance professionals
WebCE® 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.
For more information regarding WebCE administrative policies such as refunds, cancellations
and concerns, please contact Support Services at 877-488-9308.