Sep

    A Renewed Focus on CoGS, Keeping Up with the BEAT

    1 PM GMT

    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.

    Featured Speakers

    Anne Gordon, PwC, Washington, DC

    Neville Jiang, Deloitte, Washington, DC

    Kimberly J. Majure, KPMG, Washington, DC

    Natasha M. Mulleneaux, Attorney, IRS Office Chief Counsel (Income Tax & Accounting), Washington, DC

    Elizabeth Stevens, Caplin & Drysdale, Washington, DC

    PLEASE NOTE: To receive CLE credit, each individual attendee must be logged into the webinar interface for the ENTIRE program (including the Q&A). Partial credit is not available for this program. Please see the CLE Informaton page for more details.

    Registration Fees
    FEES*
    $75 for Section of Taxation Members
    $150 ABA Member*
    $125 Young Lawyers
    $125 Government / Academic / Non-Profit
    $195 All other registrants
    Group Discounts Available: 5 or more: $60 per attendee; 10 or more: $50 per attendee. Please e-mail the tax section (taxlserve@americanbar.org) for group registration.
    FREE Full-time J.D., LL.M., or M.T. Candidates (No CLE Credit/Webcast Only)
    FREE Tax Section Members who are Law Professors
    FREE Press
    *ABA Member registrants will become Tax Section members for 2017-18.
    Fee includes an mp3 audio recording that is available within one week following the program date.
    Law Student registrants, who are current nonmembers, will also receive complimentary membership to the ABA and the Section of Taxation.

    $195
    NON-MEMBERS
    $150
    MEMBERS
    $75
    SECTION MEMBERS
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    A Renewed Focus on CoGS, Keeping up with the BEAT

    Event Details

    Format

    Web

    Date

    Sep 12, 2018

    2018-09-12T13:00:00.000Z 2018-09-12T14:35:00.000Z A Renewed Focus on CoGS, Keeping Up with the BEAT

    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.

    Featured Speakers

    Anne Gordon, PwC, Washington, DC

    Neville Jiang, Deloitte, Washington, DC

    Kimberly J. Majure, KPMG, Washington, DC

    Natasha M. Mulleneaux, Attorney, IRS Office Chief Counsel (Income Tax & Accounting), Washington, DC

    Elizabeth Stevens, Caplin & Drysdale, Washington, DC

    PLEASE NOTE: To receive CLE credit, each individual attendee must be logged into the webinar interface for the ENTIRE program (including the Q&A). Partial credit is not available for this program. Please see the CLE Informaton page for more details.

    Registration Fees
    FEES*
    $75 for Section of Taxation Members
    $150 ABA Member*
    $125 Young Lawyers
    $125 Government / Academic / Non-Profit
    $195 All other registrants
    Group Discounts Available: 5 or more: $60 per attendee; 10 or more: $50 per attendee. Please e-mail the tax section (taxlserve@americanbar.org) for group registration.
    FREE Full-time J.D., LL.M., or M.T. Candidates (No CLE Credit/Webcast Only)
    FREE Tax Section Members who are Law Professors
    FREE Press
    *ABA Member registrants will become Tax Section members for 2017-18.
    Fee includes an mp3 audio recording that is available within one week following the program date.
    Law Student registrants, who are current nonmembers, will also receive complimentary membership to the ABA and the Section of Taxation.

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