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Section 174 – Recently Issued Guidance & State Tax Implications

March 1, 2024 Register Today
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This is a TEI event, hosted by FORVIS. Please note the registration fee for non-TEI members is $50.

Join us for an informative webinar as we explore recently issued guidance related to Section 174, contained in Notice 23-63, 24-09, and 24-12. We will discuss the practical implications of this guidance as well as the impact on taxpayers. From a SALT perspective, we will discuss state conformity to Section 174 and potential constitutional arguments that may support taxpayer's positions. We will also provide a legislative update containing the most recent developments on Capitol Hill.
 

Learning Objectives


Upon completion of this program, participants will be able to: 
  • Describe the impact on taxpayers from recently issued IRS guidance related to Section 174.
  • Discuss how to navigate and comply with recently issued guidance related to Section 174.
  • Identify recent legislative developments related to Section 174.
  • Explain the impact of Section 174 on state taxes.

 

CPE Information

1.00 CPE Credit (pending approval)

One CPE credit (pending approval) in the Taxes field of study may be awarded upon verification of participant attendance, during live broadcast.

Fields of Study

Who's This For

Tax professionals, financial accounting professionals, CFOs, and tax directors


Prerequisites

Basic knowledge of Section 174.


Delivery Method

Group internet-based. Each attendee must be logged in and answer the poll questions in order to receive CPE credit.


Refund Policy

There is a fee associated with this event.


Program Level

Intermediate


Recommended Field of Study

Taxes


Advanced Preparation

None

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If you have concerns or would like information regarding program cancellation policies or CPE credit, contact us at cpecompliance@forvis.com.

FORVIS, LLP 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 submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Presenters

Adam Quattlebaum, Jack Small