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Self-Study Video

Moore v. United States: The Case That Could Dramatically Change the Tax Law (Self-Study Video)

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CPE Credits

1 Credits: Taxes
Course Level
Basic
Format
Self-Study Video

Course Description

This course was recorded live at the 2023 New Money Summit.

Dive into the implications of the Moore v. United States case, a legal challenge questioning the constitutionality of the deemed repatriation provision (Sec. 965) introduced by the Tax Cuts and Jobs Act and discover how this legal showdown could reshape the future of tax law.

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Learning Objectives

Upon completion of this course, participants will be able to:

  • Recognize the potential impact to the tax law if the Supreme Court should rule for the taxpayer.
  • Understand the genesis of the modern income tax and why debate exists over whether income requires “realization.”
  • Identify how the decision could impact future proposals to adopt a wealth tax.
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Course Specifics

Course ID
SSVID824367689
Revision Date
January 31, 2024
Prerequisites

None

Advanced Preparation

None

Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02423-24-S
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1991
CTEC Federal Tax Law Credits: 1

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.

Meet The Experts

Tony Nitti, CPA, MST

Tony Nitti, CPA, MST is a partner in the National Tax Department of EY US, with a focus on Section 1202, as well as an adjunct professor at the graduate tax programs of the University of Denver (DU) and Golden Gate University. Tony is a prolific writer on various tax topics and is a senior contributor at Forbes, where his column has the largest following.

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