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NTA2114
Using (Rather Than Losing) Losses for Individual Taxpayers
Date
November 15, 2021
$49
Standard Price
This product is also available as part of the following products:
This includes sessions from the conference: 2021 AICPA & CIMA National Tax & Sophisticated Tax Conferences with Private Foundation Summit
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.
Speakers
Rob Keller, CPA, J.D., LL.M. (Taxation)
Partner, Washington National Tax, KPMG
David H. Kirk, CPA/PFS, J.D., LL.M., CFP
National Tax Partner, Ernst & Young LLP
Speaker - Virtual
Partner - National Tax, EY
General
Session Categories
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