Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities

Overview

Owners of S corporations and partnerships are subject to numerous limitations on pass-through losses, each with unique rules, applications and complexities. With the increase in popularity of pass-through business entities, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations.

Note: This is a downloadable self-study course.