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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
Session Tags
Taxes