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AICPA National Tax & Sophisticated Tax Conferences with Private Foundation Summit 2020


NTA2022 - Partnership: Part II


Nov 17, 2020 1:40pm ‐ Nov 17, 2020 2:30pm

Description

Explore the impact of recent tax legislation and newly issued regulations impacting partnership taxation, including the recently issued proposed regulation for carried interests under Sec. 1061.

Dig into CARES Act provisions with an impact on partnerships, including changes to the Sec. 163(j) limitation on deduction on business interest expense.

Learning Objectives:
  • Understand the changes to taxation of capital gains under Sec. 1061
  • Discuss the changes to interest deductions under Sec. 163(j)
  • Understand the opportunity to revoke certain previous Sec. 163(j) elections
  • Explore changes to qualified improvement property and the options for correcting depreciation on prior returns.

Speaker(s):

Tags: NTA
Category: Concurrent Session (Online)

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