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Order this OnDemand Webinar and gain a detailed understanding of how Rev. Proc. 2011-17 and 2011-18 modified the existing federal tax deferral rules applicable to gift card revenues. Learn how the tax deferral rules apply to a variety of common gift card structures and understand when a 2-year tax deferral may be available, but also when it may not be optimal. Finally, receive tips on structuring gift card transactions.
Date: 2011-04-12
Time: -
Federal Tax Deferral Rules Applicable to Gift Card Revenues Available Under Treas. Reg. 1.451-5 and Rev. Proc. 2004-34
Modifications to Rev. Proc. 2004-34 Made by Rev. Proc. 2011-17 and 2011-18, Which Became Effective January 1, 2011
IRS Positions on the Tax Deferral for Prior Years
Common Gift Card Structures and How the Tax Deferral Rules Apply to Each Structure
How Do Tax and Unclaimed Property Considerations Affect Gift Card Program Restructurings and Provide Tips on These Types of Structures?
John Coalson, Alston & Bird LLP Ethan D. Millar, Alston & Bird, LLP
Click here for detailed credit information
This live audio conference is designed for accountants, CFOs, controllers, accounts payable professionals, tax managers, presidents, vice presidents, bookkeepers, enrolled agents and attorneys.
SKU: 386904EAU
Date: 2011-04-12
Time: -
Price: $199.00 USD
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