September 27, 2022


Webcast


4 CPE Credits

Recent Colorado Income Tax Developments*

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    Instructor

    Bruce
    Nelson

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Learning Objectives

  • To understand Colorado’s new legislation and regulations decoupling the state tax base from the IRC.
  • Review the new changes and their application
  • Distinguish between the IRC and Colorado’s treatment of net operating losses, business interest limitation, qualified improvement property, and the excess business loss limitation.
  • Learn how to apply the new statutory and regulatory changes to individual and business tax returns.
  • Colorado’s new legislation on net operating losses
  • The impact of the Department’s regulation on the state’s rolling conformity
  • Application of the CARES Act’s specific provisions to Colorado returns
  • An explanation of the SALT Parity Act and its retroactive application.

Major Topics

  • Colorado’s new legislation on net operating losses
  • The impact of the Department’s regulation on the state’s rolling conformity
  • Application of the CARES Act’s specific provisions to Colorado returns
  • The SALT Parity ACT

CPE Credits Available

4 CPE Credits
4
Taxes

Things to Know About This Course

Course Level

  • Update

Prerequisites

None

Advanced Preparation

None.

Intended Audience

Anyone looking for a State and Local Tax Update.

Provider

DNU Colorado Society of CPAs dnu

This event has ended.