Don Farmer’s Tax Update

Late breaking items that will be covered: final "capitalization" regulations issued on September 12, 2013; and Federal tax ramifications of the U.S. Supreme Court's decision in Windsor holding that same-sex individuals legally married in a state, territory or foreign country are treated as "married" for Federal tax purposes.

In this course, we review current year developments and planning ideas affecting individual, corporate and business income taxation using a combination of humor and examples. We will emphasize tax developments that affect 2013 tax return preparation and 2013 tax planning for individuals, corporations, and non-corporate businesses.  The course format is designed to update CPAs with various levels of experience.