Section 163(j) Proposed Regulations and S Corporations (On-Demand CLE)

    Section 163(j) Proposed Regulations and S Corporations (On-Demand CLE)
    CLE 90 min

    Section 163(j) Proposed Regulations and S Corporations (On-Demand CLE)

     

    Don't miss this dialogue with representatives from the Treasury Department and the IRS on the section 163(j) proposed regulations as applied to S corporations.

    Select your state to learn more about the credit details and status of CLE application. Credit is not available for states not listed.

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      12/30/2022

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      07/23/2021

    1.50 total credit hours including

    • Substantive Law

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    2.00 total credit hours including

    • General

      Status:

      Approved

      2.00 credit hours

      Available until:

      12/31/2021

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for upon completion

      1.50 credit hours

      Available until:

      07/23/2021

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      01/23/2021

    1.80 total credit hours including

    • General

      Status:

      Self apply

      1.80 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2021

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      07/23/2024

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2021

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2021

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      07/23/2022

    1.80 total credit hours including

    • General

      Status:

      Self apply

      1.80 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      07/23/2022

    1.80 total credit hours including

    • General

      Status:

      Available for credit

      1.80 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      07/23/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      07/23/2022

    1.80 total credit hours including

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      Status:

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      07/23/2022

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      07/23/2024

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      07/23/2022

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      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      12/30/2020

    2.00 total credit hours including

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      2.00 credit hours

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      07/23/2022

    1.50 total credit hours including

    • Substantive

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      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2021

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • Law & Legal Procedure

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      Applied for

      1.50 credit hours

      Available until:

      07/23/2024

    1.80 total credit hours including

    • General

      Status:

      Approved

      1.80 credit hours

      Available until:

      07/23/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      07/23/2022

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    Section 163(j) applies to a wide variety of taxpayers, with different implications for each type of taxpayer. This program will discuss the section 163(j) proposed regulations as they apply to S corporations and their shareholders. The discussion will include the application of the limitation at the corporate level, the limitations that may apply to the carryovers of excess business interest to subsequent years, the effects of section 163(j) on stock basis and the accumulated adjustments account, the treatment of self-charged interest, and the application of the section 163(j) at the shareholder level. Representatives from the Treasury Department and the IRS Office of Chief Counsel will share their insights on the proposed regulations.

    Featured Speakers

    • Kevin D. Anderson, BDO USA LLP, Washington, DC
    •  Colin Campbell, Attorney Advisor, Office of Tax Policy, Department of Treasury, Washington, DC
    • Samuel P. Starr, Special Counsel, IRS Office of Chief Counsel, Pass-Throughs & Special Industries, Washington, DC
    •  H. Grace Kim, Grant Thornton LLP, Washington, DC

    Product Details

    Panelists

    Colin Campbell, Heesun Grace Kim, Kevin D Anderson, Samuel P Starr

    Sponsors

    ABACLE, Section of Taxation

    Product Code

    CETX1907W2OLC

    Duration

    90

    Publication Date

    7/24/2019 12:00:00 AM

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