Pass-Through and Corporate Annual Tax Update

December 22, 2025 8:00am - 12:00pm

Online/Webcast

4.00 Credits

Member Price $225.00

Non-Member Price $269.00

Overview

An overview of the latest tax developments affecting corporations and pass-through entities

The world of business taxation is ever-changing. This engaging course delves into the most salient tax matters affecting businesses. All-new course materials focus the discussion on tax updates from the past year.

A concise list of the most important court rulings and IRS publications

All-new content includes information issued in the past year:

Noteworthy court cases and IRS revenue rulings

Notices

FAQs

Private letter rulings

Chief counsel advice memoranda
The course also focuses heavily on interpreting important proposed and final regulations affecting businesses.

Course materials provide in-depth analyses that practitioners can apply when serving their clients.

Topics include:

Inflation adjustments

Bonus depreciation limits

Research and experimentation expenditures

Pass-through losses

Inadvertent S election terminations

Highlights

Strategies for tax savings

Business entity changes

IRS administrative issues, compliance and new forms

Court cases settled in the last year that provide tax return guidance

Position authority

IRS rulings, procedures and notices for the last year

New, updated and expiring tax deductions and credits

Prerequisites

Basic knowledge of federal income taxation

Designed For

Accountants and finance professionals

CPAs, senior associates, managers and partners

Tax professionals

Objectives

Recognize the limitations for various tax credits, fringe benefits, and other items of income.
Identify new and expiring business tax credits.
Recognize the impact of recent court decisions on tax matters.
Recognize new final and proposed regulations that pertain to pass-through and corporate entities.