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Seminar

AMT for Individuals, Corporations, and Trusts & Estates (541)

Register for this course:

This class has been cancelled. Please call the office at 720-389-5900 for more information.

Meeting Times:

Tuesday, January 24, 2017 8:30 AM - Tuesday, January 24, 2017 12:00 PM
The meeting time above is expressed in MOUNTAIN TIME, which is:
Eastern Time:
10:30 AM - 2:00 PM
Central Time:
9:30 AM - 1:00 PM
Pacific Time:
7:30 AM - 11:00 AM

Price:

This course is in the past and can no longer be purchased.

Location:

Internet Course - Live Streamed

Delivery Method:

Group Internet Based

Credit Hours:

4 (IRS Federal Tax Law)

Field of Study:

Taxes - Technical (Special Tax Matters)

Course Level:

Intermediate

Prerequisites:

Knowledge of the income tax laws for individuals, corporations, and trusts and estates

General Description:

Practitioners will acquire a working knowledge of the AMT as it applies to individuals, corporations, and trusts and estates, including planning strategies.

Learning Objectives:

After completing this course the participant will be able to:

  • Compute alternative minimum taxable income for individuals, corporations, and trusts and estates.
  • File Forms 6251, 4626, and Schedule I of Form 1041.
  • Identify the most common situations in which individuals, corporations, and trusts and estates are likely to be subject to the AMT.
  • Determine adjustments under §§56 and 58, including depreciation, long-term contracts, itemized deductions, interest deductions, and incentive stock options.
  • Identify tax preferences under §57, including the capital gain exclusion for the disposition of small business stock, the elimination of the depletion deduction as a tax preference amount, and the cut-back of IDCs as a tax preference item.
  • Compute the ACE adjustment for corporations.
  • Identify the exemption from AMT for small corporations.
  • Compute the alternative minimum net operating loss.
  • Describe how passive loss rules affect the alternative minimum taxable income.
  • Identify when the minimum tax exemption phases out.
  • Calculate the MTC credit, including the difference between deferral & exclusion preferences.
  • Calculate the AMT for a trust or estate, including DNI AMT and distribution deduction.

Instructors:

Mark A. Vogel is a retired professor and director of the University of Denver Graduate Tax Program, where for 38 years he taught courses in individual, fiduciary, tax accounting, partnership, and corporate taxation. He is the author of Divorce Taxation Guide (John Wiley & Sons) and Individual Taxation (Shepards/McGraw-Hill). He received a J.D. and LL.M. in Taxation from the University of Denver College of Law and an undergraduate accounting degree from the University of Notre Dame. He is also a CPA licensed in Illinois.

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