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Section 861 Income and Expense Rules


June 26 - 27, 2013
Washington, DC
Product Code: TMC92
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Join us for a two-day technical update with live group instruction featuring the latest tax planning strategies and opportunities dealing with the complex tax issues relating to the Section 1.861 regulations.

Course Level: update; Delivery Method: group live

LEARNING OBJECTIVES

After attending this event, participants will be able to

  • Explain the importance of sourcing, allocation, and apportionment rules
  • Describe how to source dividends, interest, royalty, and rental income
  • List allocation and apportionment rules applicable to stewardship, R&D, and interest expenses
  • Discuss how to maximize benefits under Sec. 199 domestic production deduction
  • List basic sourcing, allocation, and apportionment rules
  • Describe transfer pricing issues surrounding Sec. 482

All paid attendees will receive the Bloomberg BNA Portfolio: Allocation & Apportionment of Deductions #906-2nd.

*One portfolio per paid attendee; quantities are limited.

PREREQUISITES

An introductory course or its equivalent is recommended prior to attending.

SUBSTITUTIONS, CANCELLATIONS & COMPLAINTS

Cancellations received more than 72 business hours prior to the meeting will be issued a credit. A $350 fee will apply to cancellations received within 72 business hours of the event. No credit card or cash refunds will be issued at any time. For more information regarding administrative policies, such as complaints and refunds, please contact us at 800.372.1033, or e-mail customercare@bna.com  . Credits will not be issued for "no shows".

Washington D.C. - Bloomberg BNA 
1801 S. Bell St.
Arlington, VA 22202

Wednesday, June 26, 2013

7:30 am Registration and continental breakfast

8:30 am  Introduction and Overview of Sourcing, Allocation, and Apportionment Rules: Why Do We Care?

9:30 am Source of Income Part 1

10:30 am Break for refreshments

10:45 am Source of Income Part 2

12:00 pm Luncheon

1:00 pm Allocation and Apportionment of Interest Expense

2:30 pm Allocation and Apportionment of Research and Experimental Expenses

3:30 pm Break for refreshments

3:45 pm Allocating & Apportioning Stewardship and Supportive Expenses

5:00 pm Q&A Session

5:30 pm Seminar adjourns for the day
  

Thursday, June 27, 2013

7:30 am Continental breakfast

8:15 am Domestic Production Activities Deduction

9:45 am Break for Refreshments

10:00 am Apportioning Expenses to Domestic Production Activities

11:00 am Transfer Pricing Under Sec. 482

12:30 pm Q&A Session

12:45 Seminar concludes

EDUCATIONAL COURSE CREDIT

UP TO 13 CPE CREDIT HOURS AVAILABLE

Bloomberg BNA is registered with the National Association of the State Boards of Accountancy 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. Complaints regarding registered sponsors may be addressed to NASBA, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417.

UP TO 13 CLE CREDIT HOURS AVAILABLE

Bloomberg BNA will apply for continuing legal education credits in any state or jurisdiction where available. For more information, please contact Bloomberg BNA customer service at 800.372.1033 and ask to speak to the CLE Accreditations Coordinator, or email us at accreditations@bna.com  .

HARDSHIP POLICY

Bloomberg BNA offers a hardship policy for attorneys earning less than $50,000 per year. If an attorney wishes to take advantage of this option, he or she must contact Bloomberg BNA directly. For attorneys who are unemployed or earning less than $35,000 per year, a full discount off the price of the program will be awarded upon written proof of hardship. Attorneys earning between $35,000 and $50,000 per year will receive a 50% discount off the price of the program. Any attorney working in the public service sector also qualifies for a special price. If you have further questions regarding the hardship policy or seek additional information, please contact Bloomberg BNA customer service at 800.372.1033 and ask to speak to the CLE Accreditations Coordinator, or email us at accreditations@bna.com.