Tax Cuts and Jobs Act - Quick Review of Exempt Organizations and International Tax Provisions - 1 CPE Credit Hour

CPE Credit: 1 CPE for CPAs and EAs
Level: Intermediate
Instructional Method: Self-Study
NASBA Field of Study: Taxes
Program Prerequisites: Basic understanding of federal tax code.
Advanced Preparation: None
 

Introduction

The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. This course will provide a quick review of the Exempt Organizations and International Tax Provisions portions of the Tax Cuts and Jobs Act Bill (H.R.1.). This course will provide a summary description of both the Exempt Organizations and International Tax Provisions sections referenced in the Tax Cuts and Jobs Act and will identify the provisions that were changed for exempt organizations and international tax provisions.

Learning Objectives

At the end of this course, students will be able to:
• Review the Exempt Organizations provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act;
• Review the International Tax provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act.
• Identify the effective date for all provisions in the Tax Cuts and Jobs Act.