This course focuses on developments during the past year affecting partnerships, limited liability companies, and S corporations. Some of the changes are sweeping, while others are minor but all have an impact on 2005 returns that will be filed during the 2006 tax season. There are three types of developments: legislative, judicial, and administrative. The course also covers important cases, regulations, rulings, and other IRS pronouncements that can be useful for your clients and help you in your practice.
Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
Visit the CCH Testing Center Website For More Information, To Purchase and To Enroll.