Capitalization vs. Expense on Repairs to Tangible Property - Final Regulations and Update
Total Credits: 4 including 4 Taxes - Technical
- Average Rating:
- 21
- Categories:
- ACPEN Tax Institute | IRS Approved | Tax
- Faculty:
- Douglas J. Van Der Aa, CPA, JD
- Course Levels:
- Update
- Duration:
- 4 Hours
- License:
Description
This course will cover the many tax issues that must be resolved in order to understand the impact of the Section 263(a) repair vs. capitalization regulations effective January 1, 2014. This course is approved by the IRS. The submission of a completed request form, found under the materials tab, is required for credit.
Basic Course Information
Learning Objectives*Apply the new rules regarding repair vs. capitalization regulations
*Apply planning opportunities and potential pitfalls
Major Subjects
*Tax
*Regulations Under Various Code Sections
*Depreciation-Related Issues
*Real Property vs. Tangible Property Distinction
Course Materials
| Important CPE Credit Information 2015 (0.06 MB) | Available after Purchase | ||
| IRS CE Credit Request Form | Available after Purchase | ||
| Capitalization vs Expense of Repairs to Tangible Property – Final Regulations and Update ED (2.14 MB) | 54 Pages | Available after Purchase |
Faculty
Douglas J. Van Der Aa, CPA, JD Related Seminars and Products
Discussion Leader
Van Der Aa Tax Ed, LLC
Doug is a lively and energetic speaker – especially on the subject of taxes and ethics. He has been a highly rated speaker and seminar leader for CPA Associations and other organizations throughout the country for more than 18 years.
Doug has over 25 years of professional experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. As a CPA, Doug’s practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
Doug taught for 12 years as an Adjunct Instructor and for one year as Assistant Professor of Accounting and Taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs. He earned his Bachelor of Arts degree with a major in accounting from Dordt College and his Juris Doctor from the University of Illinois College of Law.
Doug is an avid sailor and lives with his wife Mary and three children in Byron Center, Michigan.
Additional Info
Basic Course Information
Advanced Preparation NoneCourse Developer Federal Tax Workshops
Designed For CPAs and members in industry seeking to increase their knowledge of these very important regulations and understand the rules impacting the treatment of repairs and capital expenditures.
Prerequisites None
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Instructional Delivery Method Group Internet Based
Official Registry Statement
Business Professionals' Network, Inc. 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
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