Content Provider
Denton

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FOREIGN NATIONAL TAXATION - A DEEPER DIVE
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Subpartf denton

SUBPART F IN A NUTSHELL (OR HOW OWNING A FOREIGN COMPANY CAN CAUSE HEADACHES)

Cost Free   CPE Credits 1.0 hour     1 hour for EAs (Federal Tax)    Course Id# - HURS9-T-00301-18-O  Subject Area Taxes  Course Level Basic  Instructional Method Group Internet Based  Prerequisites None  Advanced Preparation None  Who should attend? CPA - small firm
CPA - medium firm
CPA - large firm
Enrolled Agent
Other 
Series: Tax Reform, Enrolled Agents, Taxes 
Course Description

This course explains the history and operation of subpart F of the Internal Revenue Code. It has been updated to take into account the changes made to these rules by the Tax Cuts and Jobs Act of 2017. Emphasis is placed on the rules for determining whether a corporation is a controlled foreign corporation that is subject to subpart F. This course also covers the types of income and transfers of controlled foreign corporation that may be subject to subpart F.
 
Objectives


  1. Learn the history and operation of subpart F

  2. Learn to identify a controlled foreign corporation

  3. Learn to identify the types of income and transfers of a controlled foreign corporation that may be subject to subpart F

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Denton

Sam is an Austin native, a veteran, and a third-generation lawyer. He has tried and won over 15 jury trials in civil court and has worked as an attorney at the Texas Special Prosecution Unit – Civil Division, and as a Legal Assistance Attorney for Texas Military Forces. From 2013 to 2015, while Sam worked as a Legal Assistance Attorney, he ran the tax office, which served all Texas National Guard Soldiers and retirees.

After a short stint as a solo practitioner, Sam and TL Fahring formed “Denton & Fahring, PLLC” in February 2017. Sam’s practice focuses on state and federal tax controversy and litigation.

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Denton

TL grew up in Anahuac, Texas, a town in Southeast Texas that boasts of having more alligators than people. He obtained his J.D. from the University of Texas School of Law and his LL.M. in Taxation from NYU School of Law. Between UT and NYU, TL clerked for the Texas Eleventh Court of Appeals in Eastland, Texas. After NYU, he worked for around three years as an associate at Meadows, Collier, Reed, Cousins, Crouch, & Ungerman, L.L.P. in Dallas, Texas.

In his free time, TL can be found painting, attending art openings throughout Austin, or running on the hike and bike trail around Lady Bird Lake.

Handout Materials
Presentation Slides
Additional Materials
Outline
Frequently Asked Questions
  • To receive CPE credit for the event, you must register for the webcast prior to the start of each program.
  • CPE is available to all eligible participants within 24 hours of each webinar.
  • Multiple attendees: In order to receive CPE for multiple attendees, ensure that at least one person signs up for the webinar. At the completion of the webinar a proctor form is provided. Alternatively, you may also login to your account following the webinar and click on the MY ACCOUNT button where you will find a link to the proctor letter.

Nasba

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) 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.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

Irs

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Denton

Denton & Fahring, PLLC is a boutique general law practice that concentrates on tax controversy and tax litigation at the local, state, and federal levels.

We strive to utilize the latest technologies, up-to-date business techniques, and best practices and efficiencies in order to provide excellent, focused legal representation. We emphasize continuous learning, expertise, and responsive, exceptional client service.