Tax Implications of COVID-19: Tax Attributes and the CARES Act [CC]

    Tax Implications of COVID-19: Tax Attributes and the CARES Act [CC]
    CLE 90 min

    Tax Implications of COVID-19: Tax Attributes and the CARES Act [CC]

    This panel will discuss business tax provisions in the CARES Act, including net operating loss carrybacks, relaxation of limitations on interest deductions, and refunds of corporate alternative minimum tax.

    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:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      04/22/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2021

    1.50 total credit hours including

    • Substantive Law

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2023

    2.00 total credit hours including

    • General

      Status:

      Applied for

      2.00 credit hours

      Available until:

      12/30/2022

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      04/22/2023

    2.00 total credit hours including

    • General

      Status:

      Approved

      2.00 credit hours

      Available until:

      10/22/2021

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2025

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2021

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      04/22/2023

    1.80 total credit hours including

    • General

      Status:

      Self apply

      1.80 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2023

    1.80 total credit hours including

    • General

      Status:

      Available for credit

      1.80 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      04/22/2023

    1.80 total credit hours including

    • General

      Status:

      Reciprocity

      1.80 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2025

    1.50 total credit hours including

    • Areas of Professional Practice

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      12/31/2020

    2.00 total credit hours including

    • General

      Status:

      Applied for

      2.00 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • Substantive

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2022

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/30/2020

    1.50 total credit hours including

    • Law & Legal Procedure

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2025

    1.80 total credit hours including

    • General

      Status:

      Applied for

      1.80 credit hours

      Available until:

      04/22/2023

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      04/22/2021

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      04/22/2023

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    Closed Captioned. This panel will discuss business tax provisions in the CARES Act, including net operating loss carrybacks, relaxation of limitations on interest deductions, and refunds of corporate alternative minimum tax. The panel will focus on the interaction of the CARES Act provisions with other parts of the Internal Revenue Code, particularly the international tax rules. The panel will also focus on the procedural aspects of refund claims and taxpayer elections.

    Panelists:
    Eric Solomon, Steptoe & Johnson LLP, Washington, DC
    Danielle Rolfes, KPMG, Washington, DC
    Gregory Fairbanks, Grant Thornton LLP, Washington, DC
    David Strong, Crowe LLP, Grand Rapids, MI
    Mireille Khoury, Internal Revenue Service, Washington, DC

    Product Details

    Panelists

    Danielle Emma Rolfes, David B Strong, Eric Solomon, Gregory Alan Fairbanks

    Sponsors

    Section of Taxation

    Product Code

    TX2004W07OLC

    Duration

    90

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