{"id":12183,"date":"2023-07-17T17:33:20","date_gmt":"2023-07-17T17:33:20","guid":{"rendered":"https:\/\/taxops.com\/?p=12183"},"modified":"2023-07-17T18:03:59","modified_gmt":"2023-07-17T18:03:59","slug":"stacey-roberts-to-teach-at-ipt-state-income-tax-school","status":"publish","type":"post","link":"https:\/\/taxops.com\/stacey-roberts-to-teach-at-ipt-state-income-tax-school\/","title":{"rendered":"Stacey Roberts to Teach at IPT State Income Tax School"},"content":{"rendered":"\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/07\/Roberts.IPT-State-Income-Tax-School.Atlanta-1024x536.png\" alt=\"\" class=\"wp-image-12185 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/07\/Roberts.IPT-State-Income-Tax-School.Atlanta-1024x536.png 1024w, https:\/\/taxops.com\/wp-content\/uploads\/2023\/07\/Roberts.IPT-State-Income-Tax-School.Atlanta-980x513.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2023\/07\/Roberts.IPT-State-Income-Tax-School.Atlanta-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/07\/Roberts.IPT-State-Income-Tax-School.Atlanta-1024x536.png\" alt=\"\" class=\"wp-image-12185 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/07\/Roberts.IPT-State-Income-Tax-School.Atlanta-1024x536.png 1024w, https:\/\/taxops.com\/wp-content\/uploads\/2023\/07\/Roberts.IPT-State-Income-Tax-School.Atlanta-980x513.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2023\/07\/Roberts.IPT-State-Income-Tax-School.Atlanta-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em><a href=\"https:\/\/taxops.com\/stacey-roberts-3\/\" target=\"_blank\" rel=\"noopener\" title=\"Stacey Roberts\">Stacey Roberts<\/a> and Duane Dobson teach a full day of classes on tax return filing methods and ASC 740 at the IPT State Income Tax School in Atlanta.   <\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Wednesday, July 26, 2022<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.ipt.org\/eventdetail?EventKey=INC2023\" target=\"_blank\" rel=\"noreferrer noopener\">Register<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-left\"><strong>9:30 &#8211; 12:00 pm ET  <\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-left\">Tax Return Filing Methodologies<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This session will include a comparison of separate consolidated and combined state income tax returns, including a discussion of the mechanics and implications of each. Building upon prior sessions, the income and apportionment factors used and the treatment of intercompany transactions and tax attributes for the different return types also be discussed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Learning Objectives<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">At the end of this session, the participant will be able to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Recognize the different methods of state income tax reporting<\/li>\n\n\n\n<li>Explain which entities are typically included in the different types of returns<\/li>\n\n\n\n<li>Differentiate between a full consolidated return and a nexus consolidated return<\/li>\n\n\n\n<li>Recognize the difference between the states authority to require combination versus a taxpayers ability to elect combination<\/li>\n\n\n\n<li>Grasp how taxable income is calculated in the different types of returns<\/li>\n\n\n\n<li>Recognize the difference in the treatment of intercompany transactions under different return types<\/li>\n\n\n\n<li>Apply net operating losses to different return types<\/li>\n<\/ul>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1:00 &#8211; 4:00 pm ET  <\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-left\">SALT Tax Provisions &amp; Accruals with Case Study<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This presentation will review the key financial accounting pronouncements that apply to tax provisions and discuss their scope and basic principles. This presentation will then examine the impact of those financial accounting pronouncements on an entity\u2019s income statement and balance sheet. This presentation will also demonstrate the application of the financial accounting pronouncements to the determination of an entity\u2019s income tax provision and contingency reserves for other taxes. Finally, this presentation will discuss the transition from generally accepted accounting principles to international financial reporting standards.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Learning Objectives<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">At the end of this session, the participant will be able to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identify the key financial accounting pronouncements that apply to tax provisions and understand the type(s) of taxes to which they apply<\/li>\n\n\n\n<li>Grasp the scope and basic principles of FAS 109<\/li>\n\n\n\n<li>Recognize the effect of FAS 109 on an entity\u2019s income statement and\/or balance sheet<\/li>\n\n\n\n<li>Recognize the difference between the current and deferred components of an entity\u2019s income tax provision<\/li>\n\n\n\n<li>Apply the principles of FAS 109 to basic fact patterns to determine an entity\u2019s income tax expense and deferred tax assets\/liabilities<\/li>\n\n\n\n<li>Recognize the relationship between FIN 48 and FAS 109 and apply FIN 48\u2019s recognition and measurement principles to uncertain tax positions<\/li>\n\n\n\n<li>Grasp the scope and basic principles of FAS 5<\/li>\n\n\n\n<li>Recognize the effect of FAS 5 on an entity\u2019s income statement and\/or balance sheet<\/li>\n\n\n\n<li>Apply the principles of FAS 5 to basic fact patterns to determine an entity\u2019s tax contingency reserves<\/li>\n\n\n\n<li>Develop an awareness of the transition from generally accepted accounting principles to international financial reporting standards and identify the type(s) of entities that will be affected by the transition<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">About the Presenters<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/taxops.com\/judy-vorndran\/\" target=\"_blank\" rel=\"noopener\" title=\"Stacey Roberts\">Stacey Roberts,<\/a> CPA, Director, State and Local Tax at <a href=\"https:\/\/taxops.com\/\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"TaxOps\">TaxOps<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.linkedin.com\/in\/duane-dobson-7757445\/\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"Duane Dobson\">Duane W. Dobson<\/a>, Jr., CMI, CPA Director, State Income\/Franchise Tax Consulting Ryan, LLC Arlington, VA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div style=\"height:59px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\">Let&#8217;s Talk Tax<\/a><\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"block-2666d1fd-3ba5-44f9-9633-31908556df8a\">More Tax News<\/h3>\n\n\n\n<ul class=\"wp-block-list\" id=\"block-be85fcf7-8b0f-4173-b208-f76ea9ddf5cd\">\n<li><a href=\"https:\/\/taxops.com\/us-state-and-local-tax-for-foreign-companies\/\">U.S. State and Local Tax for Foreign Companies<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/taxops.com\/texas-supreme-court-opinion-clarifies-service-receipt-apportionment\/\">Texas High Court Clarifies Service Receipt Apportionment<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/taxops.com\/california-issues-guidance-on-sourcing-service-receipts\/\">California Issues Guidance on Sourcing Service Receipts<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/taxops.com\/ethics-in-business-awards-sponsor\/\">Ethics in Business Awards Sponsor<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/taxops.com\/how-tos-for-partnerships-and-s-corporations-in-colorado-2\/\">State Legislatures Move on Tax Reform and Relief<\/a><\/li>\n<\/ul>\n\n\n\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/taxops.com\/contact\/#subscribe\" target=\"_blank\" rel=\"noreferrer noopener\">Subscribe to Tax News<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Stacey Roberts and Duane Dobson teach a full day of classes on tax return filing methods and ASC 740 at the IPT State Income Tax School in Atlanta. Wednesday, July 26, 2022 9:30 &#8211; 12:00 pm ET Tax Return Filing Methodologies This session will include a comparison of separate consolidated and combined state income tax [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":12185,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[225,229,226],"tags":[724,1049,694,284,994,126,954,271,258,67,222,620,282],"class_list":["post-12183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-events","category-state-and-local","category-tax-news","tag-accountants","tag-accruals","tag-asc-740-2","tag-cfo","tag-controller","tag-cpa","tag-ctac","tag-filing","tag-ipt","tag-provision","tag-software","tag-tax-professionals","tag-tax-return"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2023\/07\/Roberts.IPT-State-Income-Tax-School.Atlanta.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/12183","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=12183"}],"version-history":[{"count":2,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/12183\/revisions"}],"predecessor-version":[{"id":12187,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/12183\/revisions\/12187"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/12185"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=12183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=12183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=12183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}