Larry Brant's presentation will focus on Section 1374, the built-in gains tax and its application after the TCJA. He will also discuss the taxable income limitation as well as the application of the installment sales rules for S corporations both for direct asset sales and deemed asset sales under Sections 338(h)(10) and Section 336(e).
About NYU's Summer Institute in Taxation
Whether you are just beginning a career in taxation and are seeking a solid foundation in a specialized area of law or tax practice, or you are a seasoned attorney or accountant interested in refreshing your knowledge and learning about new developments in legislation and regulations, the Summer Institute in Taxation offers sessions tailored to meet your specific needs. The conference agenda reflects the needs of taxation professionals at all stages of their professional development, ranging from the fundamentals of corporate income and an introduction to consolidated returns to advanced international taxation and wealth planning for high-net-worth individuals.
For more information, visit the NYU Summer Institute in Taxation web page.