EBP2309. Controlled Groups and Affiliated Service Groups
Overview of the various aggregation rules and what they impact.
Learning Objectives:
- Identify the basic rules that aggregate entitities, including attribution rules.
- Analyze whether entities will be aggregated in particular fact patterns.
- Recognize differences between the section 52 aggregation rules and the section 414 aggregation rules.
Date/Time
–
CPE Credits
1.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
3-4 years in the profession
Advanced Preparation
None