Understanding S Corporation Loss Limitations - Stock Basis (On-Demand Webinar)
Provider: CeriFi Checkpoint Learning
Taxes
1 CPE Credits
Basic
QAS self study
IRS EA Federal Taxation
In this on-demand webinar, Ian Redpath provides a practical overview of S corporation stock basis, the ordering of loss limitations, and the requirements for nonrecognition treatment under Section 351. Topics include the definition of property, control tests, boot, and annual basis adjustments, along with excess business loss limitations and second class of stock issues.