LATEST TAX ISSUES RELATED TO BOTH INDIVIDUAL & BUSINESS

This covers both business and individual tax issues.  Covering the latest developments, net investment tax, self-employed tax credits, capital gains, real estate for the investor, SALT, properly accounting for tax credits, flow-thru losses basis, excess business losses, expansion of the net investment tax, which stimulus grants are taxable, net operating losses (NOLs), and recent IRS announcement on FAQ reliance.  Also, covered is the extension and expansion of the CARES Act Employee Retention Tax Credit (ERTC) and the FFCRA Sick and Family Leave Tax Credit, latest developments on Qualified Business Income Deduction, tax basis, passive activities and stimulus grants, EIDL, PPP and other extended individual business tax provisions.