CPE Course Surgent's Repair Regulations: 2017 Update (REPR)

December 4, 2017

10:00AM — 12:00PM

Location Webinar

Member Price $89.00
Non-member Price $119.00

Curriculum Taxation

Field of Interest

Level Intermediate

Designed For

Tax practitioners advising clients as to whether expenditures relating to the acquisition and maintenance of tangible property must be capitalized or may be expensed

2.00 credits

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Objective

  • Understand and apply the final repair regulations to clients

Highlights

  • Materials and supplies
  • What is a Unit of Property?
  • Rotable, temporary, and standby emergency spare parts
  • Dispositions of property and their tax consequences
  • Demolition of a structure
  • Mandatory and elective partial dispositions
  • De Minimis Safe Harbor
  • Safe Harbor for small taxpayers
  • Routine maintenance safe harbor
  • Improvement Tests: Betterments, Restorations, and Adaptations to a new and different use 

Instructors

Prerequisites

An understanding of the tax rules relating to individual income tax

Developer

Surgent McCoy CPE, LLC

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