TAP: Taxable Year End - NO CREDIT

Register for this course:

The meeting times for this class are in the past. Please check here for additional meeting times.

Meeting Times:

Friday, May 22, 2020 10:00:00 AM - Friday, May 22, 2020 12:00:00 PM
(The meeting times for all courses are expressed in Mountain Time.)


This course is in the past and can no longer be purchased.


Classroom not available.

Delivery Method:

If attending in the CPE4U classroom or a Colorado hotel, the delivery method is Group Live.
If attending over the Internet (online), the delivery method is Group Internet Based.

Credit Hours:

Field of Study:

Course Level:




General Description:

The objective of the Tax Accounting Series is for the participant to acquire a basic understanding as to how the various tax accounting rules apply in determining when an item is taxable or deductible and in what year an item is taxable and deductible. This seminar specifically addresses annual accounting periods and tax year ends. This is the free, not for credit version of this seminar and you will not receive an attendance certificate if you register and attend.

Learning Objective:

After completing this course the participant will be able to:

  • Explain the purpose of an accounting period and accounting method.
  • Identify the taxable year ends that are required for various entities.
  • File Form 1128 to change an accounting period (cost is $6,200).
  • Explain a 52-53 week year end.
  • Describe the use of a §444 election, including:
    • Identify who can make the election;
    • Calculate the minimum distribution required under §280H;
    • Calculate the maximum amount deductible under §280H;
    • Calculate the required payment under §7519.
  • Evaluate whether to advise a client to use other than a required taxable year end for a particular entity.


Mark A. Vogel is a retired professor and director of the University of Denver Graduate Tax Program, where for 38 years he taught courses in individual, fiduciary, tax accounting, partnership, and corporate taxation. He is the author of Divorce Taxation Guide (John Wiley & Sons) and Individual Taxation (Shepards/McGraw-Hill). He received a J.D. and LL.M. in Taxation from the University of Denver College of Law and an undergraduate accounting degree from the University of Notre Dame. He is also a CPA licensed in Illinois.

Related Courses:

Seminar Name Date Location

CPE4U Colorado provides continuing professional education seminars for accountants, attorneys, enrolled agents, Tax Return Preparers, and Certified Financial Planners (Year 2019 Tax Update only) in Denver and other cities in Colorado. These classes range from two hours to two days in duration and are scheduled on weekdays from April 29, 2019, through February 7, 2020. Almost all classes taught in our own classrooms are also broadcast live over the Internet.

Upcoming Classes & Seminars

Please wait while the upcoming seminars are loaded...

Contact Us

CPE4U Colorado
4380 S Syracuse St Ste 110, Denver, Colorado 80237
720-389-5900 · Fax 720-708-3246

Copyright 2020 by Tax Education Services