CPE Course Surgent's Depreciation Rules for Bonus and Section 179 Expensing On-Demand Webcast

Location Webinar

Member Price $89.00
Non-member Price $119.00

Curriculum Taxation

Field of Interest

Level Beginning

Designed For

Tax practitioners who anticipate advising clients with respect to depreciation of business property

Objective

  • Understand the crucial provisions of the PATH Act, TCJA, and CARES Act
  • Explain the implications of the CARES Act’s correction of QIP recovery period
  • Understand the value of QIP as an indicator of Section 179-eligible property.
  • Explain how strategies like Section 179 expensing, bonus depreciation, the tangible property regulations (TPRs), and Energy Incentives all contribute to a modern comprehensive tax strategy
  • Understand the significance of the business deduction limitation and why taxpayers may choose to revisit that election under Section 163(j)
  • Recognize how previously completed projects may be leveraged for additional value
  • Use various tax strategies in a strategic manner to maximize cash flow

Highlights

  • Bonus depreciation for acquisitions and construction
  • History of qualified property categories and QIP
  • The CARES Act and related Rev. Procs. 
  • Section 179 expensing
  • Energy incentives 
  • The tangible property regulations
  • 1031 exchanges
  • Strategic hierarchy 

Instructors

Prerequisites

A basic understanding of the tax rules relating to individual income tax

Developer

Surgent McCoy CPE, LLC

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