- NY Credits : 1.0
- TX Credits : 1.0
-
IRS Enrolled Agent Credits:
Federal Tax Law Topics/Federal Tax Related Matters : 1.0
CeriFi CPEdge
Course Detail
In this on-demand webinar, Ian Redpath provides a practical overview of S corporation stock basis, the ordering of loss limitations, and the requirements for nonrecognition treatment under Section 351. Topics include the definition of property, control tests, boot, and annual basis adjustments, along with excess business loss limitations and second class of stock issues.
Included with subscription(s):