Name that Tax Case! 2024

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  • Date/Time
    • Dec 6, 2024
    • Sign In: 8:30am (MT)
    • Program: 9:00am - 12:30pm (MT)
    • Add to Calendar
  • Location
    • Your Computer
      Your Space
      ISCPA / CalCPE Webinar, ID 00000
  • Credits
    • 4.00
  • Credit Type(s)
    • Taxes (Technical) (4.00)
  • Prerequisites
    • An understanding of the components of taxable income for individuals and businesses. Practice with compliance and tax planning.

  • Vendor
    • California CPA Education Foundation
  • Level
    • Intermediate
  • Fields of Study
    • Taxes

Description

In tax rulings, several cases are cited frequently. Many of these cases represent judicial doctrines such as substance over form or step transaction. Some key tax rules, such as the definition of a trade or business or a reasonable cause defense for a penalty waiver, are from court decisions. These key cases and doctrines are important not only to judges, but also to practitioners in compliance and planning work. This webinar presents significant judicial doctrines and rules by identifying and explaining key cases needed to help us better understand and apply our federal tax law. Numerous examples of cases and applications to tax practice are covered.

  • Presenters - Annette Nellen
  • Designed For

    Designed For: Practitioners involved in tax research, those seeking a deeper understanding of various components in measuring taxable income and compliance by gaining stronger understanding and awareness of key tax cases to assist in tax compliance, planning and research.
  • Role Level - Entry-level/Individual contributor; Manager/Senior Manager; Director; Executive/VP; Sole Practitioner
  • Objectives

    • Understand various tax doctrines that apply to income recognition, identifying the taxable parties, property transaction calculations, when transactions lack substance, and much more
    • Identify when key tax doctrines may be relevant in understanding or supporting a tax treatment or result
    • Describe significant court decisions relevant to all aspects of measuring taxable income and being tax compliant
    • Identify key rules of statutory construction and their relevance to tax research

    Highlights

    • Judicial tax doctrines such as the fruit of the tree, Arrowsmith and dominion and control
    • Cases relevant to understanding many areas involved in computing income tax liability and practice and procedure
    • Rules of statutory construction and relevance to tax research
    • Importance of significant tax cases to compliance, planning and tax research

    Advanced Prep

    None

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    Leaders

    CALCPE Panel

    No Biography Available

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