We invite you to join us for an Overview of the Tangible Property Regulations.

This course provides an overview of the Tangible Property Regulations (TPRs) issued by the U.S. Department of the Treasury and the IRS. These regulations govern the capitalization and deduction of expenditures related to tangible property, and they affect virtually all businesses that acquire, produce, or improve tangible property.

Key topics/learning objectives include:
a. Safe Harbors
b. Unit of Property Determinations
c. Repairs vs Improvements (BAR test)
d. Dispositions
e. Bonus Depreciation Update

CPE:
Prerequisites: At least two years preparing intermediately complex tax returns.

Attendance Policy:
To receive credit, attendees must attend for at least 50 minutes, as measured by the platform software, and respond to 3 of 4 polling questions.

Delivered via Group Internet Live
1.0 CPE hours
Taxes