CLEMSON — Henry Summer attended a course on federal and state income tax topics offered by Clemson University in December 2022. The program covered topics that affect individuals, businesses, and trusts and estates.
Some of the topics addressed included:
• Education credits.
• Divorce tax issues.
• Sale of a business.
• Organizational standards for LLCs seeking exempt status.
• Sale of inherited assets.
• 529 qualified tuition plan assets subject to gift tax.
This is the 61st annual Clemson University Tax Course offered to tax practitioners. The instructors are tax professionals from Burkett & Burkett CPA PA, the Internal Revenue Service, and the South Carolina Department of Revenue. Adam J. Kantrovich is the director of the Clemson University Tax School Extension.
For more information on income tax topics, click on https://www.clemson.edu/extension/taxschool/index.html.