eCourse art

eCourse

New Rules on Section 461(l): Limitations on Excess Business Losses

Contains material from Jan 2020

New Rules on Section 461(l): Limitations on Excess Business Losses
3 out of 5 stars
What was the overall quality of the course (presentation, materials, and technical delivery)?
Rate the overall teaching effectiveness and presentation skills of faculty for the course.
How would you rate the value of the materials provided as part of the course?

Technical Questions?
512.475.6700
service@utcle.org



While partnerships and LLCs are “flow-through” entities, a series of rules restrict the “flow” of losses. Examine the latest restriction—Section 461(l)—and the loss limiters before it—Sections 704(d)(basis), 465 (at-risk) and 469 (PALs).

Includes: Audio Paper Slides

  • Total Credit Hours:
  • 0.75
  • Credit Info
  • TX, CA
  • Specialization: Tax Law
  • TX MCLE credit expires: 1/31/2021

Preview mode. You must be signed in and have purchased this eCourse to have full access.
Preview Sessions
Credit

1. New Rules on Section 461(l): Limitations on Excess Business Losses (Jan 2020)

R. Brent Clifton

0.75 0.00 0.00 0.75
Preview Materials

Download session materials for offline use

(mp3)
52 mins
(pdf)
28 pgs
(pdf)
29 pgs
Session 1 — 52 mins, credit 0.75
New Rules on Section 461(l): Limitations on Excess Business Losses (Jan 2020)

While partnerships and LLCs are “flow-through” entities, a series of rules restrict the “flow” of losses. Examine the latest restriction—Section 461(l)—and the loss limiters before it—Sections 704(d)(basis), 465 (at-risk) and 469 (PALs).

Originally presented at: Dec 2019 Taxation Conference

R. Brent Clifton, Winstead PC - Dallas, TX

Subscribe to Our Hooked on CLE Monthly Newsletter