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CPE Self-Study
Reviewing Pass-Through Tax Returns
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NASBA FIELD OF STUDY
Taxes
LEVEL
Intermediate
CPE CREDITS
Online: 12.5
Sharpen your skills by examining case studies, discussing issues where additional information from the client may be warranted, and areas of tax law where proper treatment requires additional analysis and information.

CPE On-Demand
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Product details

Sharpen your skills.

Who Will Benefit?

  • CPAs working with clients requiring up-to-date expertise in partnership and S corporation taxation for the current tax season

Learning Objectives

  • Identify common mistakes made on partnership tax returns
  • Determine strategies to avoid making mistakes on partnership tax returns

The complexity of Partnership and S corporation tax law creates a formidable challenge to the tax practitioner for accurate compliance and reporting of their client's S corporation activities.

That complexity, and the reliability of tax software to properly handle it, can create many issues for you and your staff when processing your client's tax returns.

Join us as we discuss the common errors practitioners make on partnership and S corporation tax returns that are often missed by review staff.

This CPE self−study course will sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed including:

  • income, deductions
  • K-1 reporting
  • transfers of interest

Course materials include the latest legislative and IRS guidance for the implementation of tax reform law.

Ratings and reviews
Author(s)

Larry Tunnell, Ph.D., CPA

Robert Ricketts, Ph.D., CPA

Robert Ricketts is the Director of the School of Accounting in the Rawls College of Business at Texas Tech University. He has been a member of the Accounting faculty since 1988 and has held the Frank M. Burke Chair in Taxation since 1999. Prior to earning his Ph.D., which he received from the University of North Texas in 1988, he worked for the Dallas office of Ernst & Whinney (now Ernst & Young) as a tax senior.

Ricketts' tax scholarship addresses a broad audience. He co-authors several courses on partnership taxation for the AICPA, and a forthcoming book on comparative taxation written by an international group of authors. He also contributes chapters to a leading undergraduate textbook on taxation, and has numerous academic publications on issues ranging from the risks of over-reliance on tax software to the response of multinational corporations to tax holiday legislation. He teaches at both the undergraduate and graduate levels, and works extensively with doctoral students. His love for students, and for Texas Tech, is well-known by students, colleagues and alumni across the world.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$235.00
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Estimated total:
$235.00
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CREDIT INFO
CPE credits
Online
: 12.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Basic knowledge of partnership and S corporation income taxation
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
RPTR
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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