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Top Federal Tax Issues for 2007 CPE Course (Top Issues Cpe)
by:CCH Tax Law Editors
The tax law is always changing and seemingly getting more complicated every year. The complex interrelationship of phased-in and delayed new law effective dates, changing IRS rules from a reorganized IRS, and an ever-changing mix of taxpayer wins and losses in the courts creates the need for the tax practitioner to constantly stay on top of the new rules...
The tax law is always changing and seemingly getting more complicated every year. The complex interrelationship of phased-in and delayed new law effective dates, changing IRS rules from a reorganized IRS, and an ever-changing mix of taxpayer wins and losses in the courts creates the need for the tax practitioner to constantly stay on top of the new rules and reassess tax strategies every year. The rules this year are different from the rules last year, and the rules next year promise to be different from those governing this year. This is a fact of life for the modern-day tax practitioner. CCH's Top Federal Tax Issues for 2007 Course is a helpful resource for practitioners to keep abreast of significant new tax rules and changes. It does so by explaining those provisions in new tax legislation and new IRS rules and regulations that need to be understood and considered for the coming year. It does so as well by examining current audit and litigation issues that have developed over the past year to create a new environment for tax strategies. Finally, it brings tax practitioners as return preparer of 2006 returns up to date on the significant tax developments -- including developments not always mentioned in official IRS publications and forms instructions either because they are too new or too controversial. Among the anticipated topics in the Top Federal Tax Issues for 2007 Course are: BUSINESS OPERATIONS: - Choice of Business Entity - Like-Kind Exchanges - Domestic Production Activities Deduction - Maximizing Section 179 Expensing
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