Taxes  |  Format: Flash

Compensation and Fringe Benefit Tax Developments (Updated)

Course Overview
This course provides an overview of developments affecting taxation of compensation and fringe benefits. This includes a discussion of specific IRC Sections, court cases, as well as Chief Counsel Advices and IRS Notices issued to address the various aspects impacting this tax area.

Learning Objectives
Upon successful completion of this segment, you should be able to:

  • Identify key developments affecting taxation of compensation and fringe benefits
  • Recognize various court cases addressing compensation of fringe benefits
  • Identify various IRC Sections and recent changes made by Congress

    Catalog Number: 99NPT03-v2
    CPE Credits: 2 Registry / 2 QAS
    IRS CE: This course also qualifies for IRS registered tax return preparers and enrolled agents CE in the Federal Tax catagory. Program Number: UQNRM-T-00227-19-S
    Author: Edward K. Zollars, CPA
    Advanced Preparation:
    Course Level: Overview
    Field of Study: Taxes
    Content Partner: SmartPros Ltd.
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Windows or Mac OS
    Release/Expiration Dates: May 06, 2019 / May 06, 2021