Description
Gain insight into the tax treatment of transaction costs in commonly encountered business scenarios.This topic will equip you with knowledge of the tax treatment of transaction costs in commonly encountered business scenarios. Using real world examples and case studies, this material will guide you through the general rule of capitalization under Section 263(a) focusing on due diligence costs, facilitative and nonfacilitative costs and covered transactions. The information and materials will examine asset and business transaction types and the effect of such on transactional cost tax treatment. Of note, this topic provides special attention to the effect of 2017’s TCJA on transaction costs and reviews treatment of successbased fees in business transactions.
Date: 2019-11-21 Start Time: End Time:
Learning Objectives