Concurrent Session Onsite and Online
NTA2114. Using (Rather Than Losing) Losses for Individual Taxpayers
Overview of the application of certain loss limitation provisions which impact individual taxpayers with pass-through ownership (including as a result of basis, at-risk, passive activity, and excess business loss limitations). Session will consider various opportunities to maximize the utiliation of attributes resulting from the limitation of losses.
Learning Objectives:
- Provide an overview of certain loss limitations (including under sections 704(d), 1366(d), 465, 469 and 461(l), among others).
- Analyze various opportunities to utilize attributes resutling from the limitation of losses.
Date/Time
–
CPE Credits
1.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
3-5 Years in the Profession
Advanced Preparation
None