A Renewed Focus on CoGS, Keeping up with the BEAT (On-Demand CLE)

    A Renewed Focus on CoGS, Keeping up with the BEAT (On-Demand CLE)
    CLE 90 min

    A Renewed Focus on CoGS, Keeping up with the BEAT (On-Demand CLE)

    The exception for Costs of Goods Sold (CoGS) from the new Base Erosion and Anti-Avoidance Tax (BEAT) has brought a renewed interest in understanding the contours of this tax accounting concept. This panel will provide a review of BEAT, Section 263A, and CoGS with focus on the mechanics of section 263A (the Uniform Capitalization rules). The panelists also will address the relevant administrative guidance, case law, and the applicability of CoGS to BEAT.

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    1.50 total credit hours including

    • General

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      Approved

      1.50 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/16/2021

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      08/16/2019

    2.00 total credit hours including

    • General

      Status:

      Self apply

      2.00 credit hours

      Available until:

      02/14/2020

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

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      04/02/2020

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      08/15/2020

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      07/16/2021

    1.50 total credit hours including

    • General

      Status:

      Applied for upon completion

      1.50 credit hours

      Available until:

      08/16/2019

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      06/30/2019

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      03/07/2020

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      08/15/2021

    1.80 total credit hours including

    • General

      Status:

      Available for credit

      1.80 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/16/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      08/15/2021

    1.80 total credit hours including

    • General

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      Reciprocity

      1.80 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

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      Approved

      1.50 credit hours

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      08/15/2021

    1.50 total credit hours including

    • Areas of Professional Practice

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      Approved

      1.50 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/16/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      12/30/2019

    2.00 total credit hours including

    • General

      Status:

      Approved

      2.00 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      09/11/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      07/16/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/16/2021

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      08/31/2019

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      08/15/2020

    1.75 total credit hours including

    • General

      Status:

      Approved

      1.75 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • Law & Legal Procedure

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      Applied for

      1.50 credit hours

      Available until:

      07/16/2021

    1.80 total credit hours including

    • General

      Status:

      Approved

      1.80 credit hours

      Available until:

      08/15/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      08/16/2019

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      07/16/2021

    $195
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    A Renewed Focus on CoGS, Keeping up with the BEAT (On-Demand CLE)

    Product Details

    Panelists

    Anne R Gordon, Elizabeth J Stevens, Kimberly Majure, Natasha M Mulleneaux, Neville Jiang

    Sponsors

    ABACLE, Section of Taxation

    Product Code

    CETX1808W2OLC

    Duration

    90

    Publication Date

    9/12/2018 12:00:00 AM

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