JN CPE Courses
JN Productions CPE Courses - PO Box 293024 - Lewisville, TX 75029
Phone (800)479-5636 Fax (443)222-0698
JN Productions 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.learningmarket.org.
Format: Online
(Printed book available for addl. $15.00 plus s/h.)
Prerequisites: None
Level: Basic
CPE Credit: 4 Hrs. Taxation
Price without printed book: $60
Price with printed book: $75 plus s/h
Course expiration: You have one year from date of purchase to complete the course.
Course Description:
This course examines and explains the major tax provisions of H.R. 4853, The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (“TRUIRJCA”). The focus is on individual tax rates, marriage penalty relief, family and child incentives, alternative minimum tax relief, and in particular estate planning changes imposed by TRUIRJCA. The course examines how the TRUIRJCA shapes other key tax laws as pertains to various available deductions and credits, dividends and capital gains, depreciation, expensing, and charitable contributions. Finally, the course will highlight the major impact of the TRUIRJCA on estate, gift, and generation-skipping transfer taxes. Participants will be able to help clients navigate these changes and learn how TRUIRJCA affects them in particular.
Topics of discussion:
(Printed book available for addl. $15.00 plus s/h.)
Prerequisites: None
Level: Basic
CPE Credit: 4 Hrs. Taxation
Price without printed book: $60
Price with printed book: $75 plus s/h
Course expiration: You have one year from date of purchase to complete the course.
Course Description:
This course examines and explains the major tax provisions of H.R. 4853, The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (“TRUIRJCA”). The focus is on individual tax rates, marriage penalty relief, family and child incentives, alternative minimum tax relief, and in particular estate planning changes imposed by TRUIRJCA. The course examines how the TRUIRJCA shapes other key tax laws as pertains to various available deductions and credits, dividends and capital gains, depreciation, expensing, and charitable contributions. Finally, the course will highlight the major impact of the TRUIRJCA on estate, gift, and generation-
Topics of discussion:
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Extension of Individual Income Tax & Dividend Rates
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Continuation of Educational & Energy Benefits
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Implementation of Family & Child Incentives
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Extension of AMT Patch for Individuals
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Extension of Bonus Depreciation & Other Business Provisions
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New Estate & Charitable Planning Provisions
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Learning Objectives:
Upon completion of this course you should be able to:
1. List the elements of the §162 and the limitations imposed by the not-for-profit provisions explaining how these elements and restrictions impact business deductions such as cost of goods sold, leases, taxes, loan points, and interest expense.
2. Analyze the corporate dividends received deduction, determine the cost allocation on the business use of a residence and define casualties, thefts and research costs in the context of business deductions under §162.
3. Compare and describe the various methods of amortization for busi-ness startup, organizational costs, and §179 intangibles with the cost depletion methods used on natural resources.
4. Explain depreciation rules related to ACRS and MACRS, and list the basis elements of the business bad debt provisions under §166.
This course is included in our
Course #M050 BOOK ONLY
$15
Course #M060 E-
$10
Order the book only:
-If you do not need CPE credit but are looking for excellent reference material.
-If you have already ordered the online course or the Mega CPE Special and now want to order the printed book. (No CPE credit is available if you have not ordered the complete course).
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About the Author
Danny C. Santucci earned his Bachelor of Arts in Political Science from the University of California at Irvine in 1969. He received his Juris Doctorate from Boalt Hall School of Law, University of California at Berkeley in 1972, at which time he began practice as a tax attorney in Southern California. His legal career was initiated with the business and litigation firm of Edwards, Edwards and Ashton. Later he joined the Century City entertainment firm of Bushkin, Gaims, Gaines & Jonas working for many well known celebrities. In 1980, Danny established the law firm of Santucci, Potter and Leanders, in Irvine, California. With increasing lecture and writing commitments, Danny went into sole practice in 1995. His practice emphasizes business taxation, real estate law and estate planning.
Danny has been an officer and active member in various organizations including the Glendale Bar Association, Century City Bar Association, Orange County and Los Angeles County Bar Associations, California State Bar Association, Toastmasters and Lions Club. He also avidly supports the American Association for the Advancement of Science. He has been admitted to practice before all California and federal courts including the United States Tax Court and the United States Supreme Court.
Serving as a lecturer for the Continuing Education of the Bar of California, Golden Gate University, and numerous state C.P.A. societies, Danny teaches a variety of tax, business and real estate courses. The author of 25 texts, Danny speaks to over 2,000 people per month and travels more than 150,000 miles annually. He is listed in "Who's Who in Creative Real Estate" and is admitted to the American Exchangor Hall of Fame.
Course #M060b Including Printed Book
$75
No extra charge for online exam