Tax Elections: Beware of the Minefield 2024
Overview
The Internal Revenue Code contains a vast number of elections available to taxpayers. Overlooking an election can result in adverse tax consequences to taxpayers and potential malpractice claims against their tax professionals. This survey course addresses the most critical tax elections that the CPA must know.
Highlights
- Tax elections for various entities
- Tax elections relevant for accounting matters
- Tax elections involving special items
Prerequisites
None
Designed For
CPAs, enrolled agents and tax preparers and tax personnel employed in the private sector.
Objectives
- To recognize critical tax elections available to various taxpayers: Individuals, business and non-profit entities and estates and trusts
- To understand the process of making elections
- Tools to avoid overlooking elections
Preparation
None
Notice
This course is offered by a 3rd party vendor. Login instructions will not be accessible in the My CPE Tracker section of the ISCPA website. Login instructions will be emailed directly to you by California Education Foundation (CalCPA).
Leader(s):
- Arthur Dellinger
Non-Member Price $119.00
Member Price $89.00