November 8, 2023


4 Total CPE Credits


Webinar (CA): Taxation of the Construction Contractor 2023

  • Instructor

    Eugene Ristaino

Learning Objectives

• Recognize the applicable revenue recognition and accounting methods required for long-term contracts
• Provide a detailed analysis of IRC Code Section 460 and related IRS Regulations in Section 1.460
• Recognize compliance requirements and pitfalls, including identifying general elections and analyzing which elections are most beneficial
• Identification and analysis of significant "book vs. tax" differences

Major Topics

• Walkthrough of accounting methods and relevant elections under IRC 460
• Illustrative examples and analysis
• Review of pertinent cases and revenue rulings
• Update of other IRS activity including recent Tax Reform

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic


Basic understanding of the tax accounting methods for long-term contracts.

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs, accountants and tax professionals serving the building industry.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 159 159
  • COCPA Non-Member

    $ 209 209
    Your Price

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