Larry Brant's presentation will focus on Code Section 1374, the built-in gains tax (“BIG Tax”), and its application after the TCJA. He will discuss the many facets of the BIG Tax that may impact taxpayers converting from C to S, including significant traps that exist for the unwary.
About the OSCPA Northwest Federal Tax Conference: This high-level program is designed specifically to address the educational needs of advanced-level and experienced tax professionals. The program features top-rated and highly sought-after speakers from across the nation.
For more information and to register, visit the OSCPA Northwest Federal Tax Conference event page.