Current Federal Tax Developments - 4 Hours

Manual and Slides

• Manual for August 10, 2023 Course

• Updated Slides

Spreadsheet

• Examples written up during the course

Manual Updates:

• IRS Memorandum Makes Clear the Agency's Rejection of Many Extended Supply Chain Justifications for the ERC

• Congressional Hearing on Employee Retention Credit Considers Potential Solutions to Various Issues, Including Fraud

• IRS Required to Justify Its Suspense Method for Dealing With S Corporation Losses Claimed in Closed Year With Insufficient Basis