August 19, 2019


Hilton Garden Inn Dothan
171 Hospitality Ln, Dothan, Houston County, Alabama 36303-1879

4 Total CPE Credits


Critical Issues Involving Taxation of Construction Contractors

  • Instructor

    Pamela Davis-Vaughn

Learning Objectives

  • Understand the myriad of laws and regulations and how they impact taxation of construction contractors
  • Understand the many options available in order to reduce or defer recognizing taxable income regarding the construction industry

Major Topics

  • Learn what property is subject to IRC Sec 460
  • Understand how home builders and residential contractors are exempt from IRC Sec 460
  • Learn how to qualify for the "small contractor exemption" and its advantages to the taxpayer
  • Learn the various options that are available to the "small" contractor regarding taxation of long-term contracts
  • Discuss how the choice of entity impacts taxation of contractors
  • Learn how AMT impacts the construction industry
  • Learn about IRC Sec 460 and "large" contractors
  • Learn how "uninstalled materials" impact taxation of contractors
  • Learn how the "look-back" rules impact contractors
  • Learn how the "10% method" can allow certain contractors to defer recognizing taxable income
  • Learn critical tax planning strategies for contractors

CPE Credits Available

Total CPE

Hilton Garden Inn Dothan

171 Hospitality Ln, Dothan, Houston County, Alabama 36303-1879

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Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Tax


Previous experience in the construction industry or in providing service to construction clients

Advanced Preparation


Intended Audience

CPAs who either work for or represent construction contractors who are looking for ways to reduce taxable income


Surgent McCoy CPE

This event has ended.