IRS Live Presents S Corporations: Stock Basis of the Shareholders
NOTE: This headliner is current through the publication date. Since changes may have occurred, no guarantees are made concerning the technical accuracy after the publication date.
Headliner Volume 325
March 2, 2012
In the March 28, 2012 broadcast, viewers will learn the latest from IRS and industry experts about how to calculate an individual shareholder’s basis in an S corporation stock, including:
- Why it is important to track stock basis
- Who is responsible for tracking stock basis
- Items that increase and decrease S corporation stock basis
- Stock basis ordering rules
Earn Continuing Professional Education credit:
To receive a certificate of completion for one CPE credit, participants must:
- View the live presentation on March 28, 2012 for at least 50 minutes from the start of the program.
- Sign in using the same email address used to register for the event. This will confirm attendance and generate a certificate of completion. Participants will not receive a certificate if not signed in (for example watching with someone else who is logged in.)
- Register individually. Groups can not register with one e-mail address and then receive separate certificates. If a certificate is needed, each person must register separately and log in to receive a certificate.
Certificates of Completion will be issued by e-mail approximately one week after the broadcast if all requirements have been met.
Under the IRS’s continuing education requirements, enrolled agents and registered tax return preparers must register with a PTIN. If participants don’t have a PTIN, a certificate will be issued; however, no credit will be reported to the IRS. Other tax professionals will be sent a certificate and may receive credit if the broadcast meets their organizations' or states' CPE requirements.
Viewers can register online anytime before the program and download a calendar reminder. The webinar will be available on demand on the IRS Video Portal one month after the live program airs. Also as a part of its outreach delivery suite, IRS offers Webinars for Small Businesses and video and audio presentations on a variety of tax topics, all of which are free.
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