This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

C corporation income taxation

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

Tax Accounting for Inventories - Tax Staff Essentials

Details the methods of valuing inventory, including special rules for dealing with FIFO and LIFO.

Course – Online Methods Intermediate

Advanced Income Tax Accounting - Tax Staff Essentials

Offers guidance on how to address complex rules governing income tax accounting.

Course – Online Permanent & temporary differences Advanced

Taxation of Property Transactions - Tax Staff Essentials

Updated for tax reform, this self-study course includes analyses of the rules dealing with likekind exchanges and includes involuntary conversions.

Course – Online Capitalization & depreciation Intermediate

More R&D tax help

This article discusses the research tax credit.

Article Credits Intermediate

When Entity Simplification Is Not So Simple

Companies have many reasons to undergo reorganizations but should consider the effect E&P before undertaking these transactions. Learn more in this article.

Article Formation, liquidation & reorganization Intermediate

Uncertainty Surrounding Back-to-Back F Reorganizations

This article explains recently issued regulations on F reorganizations.

Article Formation, liquidation & reorganization Intermediate

Planning to Comply With the New U.S. Debt-Equity Requirements

This article focuses on the recharacterization and documentation rules including best practices to ensure both tax and financial reporting compliance.

Article C corporation income taxation Intermediate

Getting in shape for tax season

As CPAs and their staffs train and ready their equipment, they might add these reminders of what’s new and notable for 2016 returns.

Article Credits Intermediate

How to Document a Tax-Free D Reorganization With a Split-Off

This article presents a sample memorandum that can be used by taxpayers if the IRS challenges their treatment of a split-off D reorganization transaction.

Article Formation, liquidation & reorganization Intermediate

Final Regulations Clarify Definition of Real Property for REITs

The IRS issued final regulations clarifying the definition of real property for purposes of the REIT provisions as discussed in this article.

Article C corporation income taxation Intermediate

Rev. Rul. 2016-15 and the Uniform Application of Sec. 108 to QRPBI

This article explains a different application of Sec. 108 debt forgiveness for qualified real property business indebtedness ruled on recently by the IRS.

Article Income Intermediate

The Front-End Straw Man and the Build-to-Suit Exchange

A build-to-suit like-kind exchange usually requires a great deal of planning and may take some time.Learn more about build-to-suit arrangements in this article.

Article Tax computation Foundational