Surgent's Loss Limitations: A Mechanical Review

Overview

Owners of S corporations and partnerships are subject to various limitations on pass-through losses, each with unique rules, applications and complexities. As many businesses are reporting losses as a result of COVID-19, it is essential for tax practitioners to understand the mechanical aspects of each limitation and how they coordinate to provide effective planning for loss utilization in future periods.

Note: This is an on-demand webcast self-study course.