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Surgent's Related Party Transactions: Key Tax Issues, and What to Watch Out For (REPT)
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The PATH Act, enacted at the end of 2015, not only made the R&D tax credit permanent but also included two key changes to the R&D tax credit effective in 2016 and after. Starting in 2016, small businesses may take the R&D tax credit against their AMT and a qualified small business may also take the R&D tax credit against its payroll taxes for up to five years. This program will help tax practitioners advise their small business clients with regard to these two tax saving opportunities.

When: Friday, September 23, 2016
11:00 AM - 1:00 PM
Where: Webinar/Webcast
United States
Contact: April Deneault

Online registration is closed.
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Acronym REPT
CPE 2 hours
Level Intermediate
Vendor Surgent
Who should attend

Tax practitioners who may encounter related-party transactions in their practices

Basic knowledge of individual income taxation
Fees: Early Bird
Member N/A
Non-Member: N/A

The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801.466.8022, Monday through Friday, 8am to 4pm.

Many separate businesses are owned by the same individual or groups of individuals. It is quite common for these related businesses to deal with one another in a variety of ways that, from a tax perspective, produce different results from those intended because special tax rules apply to related-party transactions. This webinar discusses the tax rules applicable to related-party transactions that produce different tax results from those that would result if the parties were not related. This program provides a background in an area that every tax practitioner needs to ably advise his or her clients.

Major Topics:

  • Defining related parties in different transactional contexts
  • How the attribution rules extend the range of the related party rules 
  • Loss disallowances and deferrals due to related party rules
  • Ordinary income treatment when  the seller and the buyer are related parties


  • Identify transactions to which the tax related party rules apply
  • Discuss the specific tax consequences resulting from the application of the related party rules
  • Determine who are related parties by virtue of the related party rules

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