Customer Service: 800-778-7436     

    Log In to Your Surgent Account

    Forgot?
    Forgot?

    Register for an Account

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

Choose CPE Format:

Live WebinarSELECT

There are currently no upcoming dates scheduled for this webinar. Please fill out this short form to be notified when this webinar is next available. 

FIRST NAME
LAST NAME
EMAIL ADDRESS
COMMENTS (OPTIONAL)
Self-StudySELECT

This course is not currently available. Please fill out this short form to be notified when self-study options are available.

FIRST NAME
LAST NAME
EMAIL ADDRESS
COMMENTS (OPTIONAL)
Get this course FREE with an Unlimited Package! Learn More
  • Great course, material and instructors

    - Surgent customer

  • Good examples and explanations. Good 2 hour course!

    - Surgent customer

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.

Related Party Transactions: Key Tax Issues, and What to Watch Out For (REPT)

  • Customer Rating
    Not Yet Rated
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

Many separate businesses are owned by the same individual or groups of individuals. It is quite common for these related businesses to deal with one another in a variety of ways that, from a tax perspective, produce different results from those intended because special tax rules apply to related-party transactions. This webinar discusses the tax rules applicable to related-party transactions that produce different tax results from those that would result if the parties were not related. This program provides a background in an area that every tax practitioner needs to ably advise his or her clients.

Major Topics:

  • Defining related parties in different transactional contexts
  • How the attribution rules extend the range of the related party rules
  • Loss disallowances and deferrals due to related party rules
  • Ordinary income treatment when  the seller and the buyer are related parties

Learning Objectives

  • Identify transactions to which the tax related party rules apply
  • Discuss the specific tax consequences resulting from the application of the related party rules
  • Determine who are related parties by virtue of the related party rules

Who should take this course:

Designed for:

Tax practitioners who may encounter related-party transactions in their practices

Prerequisite:

Basic knowledge of individual income taxation

Advanced Preparation:

None

Loading...

Loading...

Thank You!

YOU HAVE ADDED THE FOLLOWING TO YOUR CART:


Loading...

Thank You!

Thank You! Your request has been submitted.



Get More with a Surgent CPE package

Self-Study Library Package

  • Unlimited 24/7 access to 200+ downloadable self-study courses

  • Courses range from 2-20 credits

  • Provides online grading & CPE certificates by email

$499

Learn More

Unlimited Webinar Package

  • Unlimited access to all non-premium live CPE webinars

  • Includes 1-, 2-, 3-, 4-, and 8-hour webinars, including Saturday and evening options

  • Access through 12/31/16

$649

Learn More

Unlimited Plus Package

  • Unlimited access to ALL live CPE webinars

  • Includes all premium courses and virtual conferences

  • Unlimited 24/7 access to all self-study courses

  • Includes all on-demand webcasts Access for a year from purchase date

  • Unlimited 24/7 access to all self-study courses

$849

Learn More
  • CPE Continuing Professional Education for CPAs

  • IRS Continuing Education for EAs and the AFSP program

  • CFP Accepted by the CFP® Board

  • YB YellowBook Continuing Education

Explore Additional Courses by Topic

SURGENT IS APPROVED AS A PROVIDER OF CONTINUING EDUCATION BY:

Thank You!

Thank You! Your subscription has been submitted.