Material Participation Test for Farmers and Ranchers 12. Farm Casualty Losses 13. An Analysis of the Definition of a Farmer 14. Analysis of the Necessity of Meals and Lodging as a Deductible Expense for farmers and Ranchers 15. Tax Effect of Distributions Affecting Cooperatives and Their Patrons 16.
Attendance is required at all class meeting dates.
Only medical or extraordinary circumstances will be accepted in lieu of a zero for the missed class meeting. The BNA Tax Portfolios online system is a comprehensive research and technical resource tool designed to meet the needs of the tax professional. There is a collection of more than 270 in-depth analyses of topics. The Portfolios are written by professional practitioners and each provides a thorough examination of a specific tax problem. The interrelationships of different Internal Revenue Code sections are clarified and pertinent decisions interpreted.