Description

Beyond COVID-19 tax changes, there were numerous judicial rulings, regulations and IRS rulings in 2020 relevant to all types of businesses. This presentation covers these key rulings and regulations including those dealing with meals and entertainment, various types of business deductions, cannabis businesses, research credit and business entities. Ruling and regulation summaries will also emphasize the relevance to planning and compliance.

Learning Objectives:

• Identify tax planning and compliance points from key 2020 court cases, regulations and IRS rulings.
• Understand 2020 rulings that represent new legal interpretations for taxation of businesses and different types of business entities.

Speaker(s):

• Annette Nellen, CPA, CGMA, Esq, Professor, San Jose State University

Category: Concurrent Session (Online)