Self-Study On-Demand


1 CPE Credit

Hobby Loss Rules [2025-2026]

Self-Study On-Demand
1 CPE Credit

Learning Objectives

Upon completing this course, participants will be able to: Extrapolate & Critique the Nine Relevant Factors Examine what is a "Trade or Business" Interpret the presumption that an activity is engaged for profit Explore relevant case law Provide and evaluate Client Questionnaire on Trade or Business Factors Regarding Profit Motive Formulate a plan on how to prove an activity is a trade or business when IRS says otherwise.

Major Topics

Business or Hobby Hobby Expenses Nine Relevant Factors

CPE Credits Available

1 CPE Credit
1
Taxation

Things to Know About This Course

Course Level

  • Basic

Provider

Western CPE

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