This course provides a deep dive into the application of the Tax Cuts and Jobs Act of 2017 to the farming industry.
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Learning Objectives
*Understand how the TCJA impacts farm activities. *Identify areas that require planning and decisions regarding the application of the TCJA to farms.
Major Topics
*Capitalization and depreciation *Revenue recognition and farm averaging *Hobby loss protection *Qualified Business Income and Section 199A *Business loss limitations
