Tax Relief Unemployment Insurance Reauth and Job Creation Act of 2010 Mini-Course-15Code: 16-TRUIRJCA2

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Course Details

103 pages

Course description and objectives:

This course reviews the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (“TRUIRJCA”) which was passed by Congress on December 16, 2010, and signed by the President on December 17, 2010. The Act follows a December 6, 2010 agreement between President Obama and Congressional GOP leaders and provides taxpayers some certainty in tax planning  until 2012, the next presidential election year.

Course Objectives:

After reading the materials, participants will able to:

1. Explain the TRUIRJCA changes to individual tax rates, marriage penalty relief, alternative minimum tax relief, tax rates for dividend income and capital gain, the adoption credit, employer-provided child care credit, and tuition credit.

2. List extended and enhanced credits & deductions for teachers, state and local sales taxes, educational expenses, research, and wages, pointing out their timing and usage.

3. Summarize the TRUIRJCA business provisions, in particular those on depreciation of leasehold improvements, bonus depreciation, payroll taxes, expensing, and environmental remediation costs.

4. Differentiate selected contributions, including conservation, inventory, charitable IRA contributions and contributions for transit and parking.

5. Analyze the major impact of TRUIRJCA on estate, gift, and generation-skipping transfer taxes, and spousal portability, listing several planning consequences.

Presentation Method:   Self-Study

 

Category:  Taxation

CPE credit:  4 Hours

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.   Complaints regarding registered sponsors may be addressed to:  National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417.  Web site:  www.nasba.org

NASBA Sponsor number 108096

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