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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.

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Sec. 108(i): Considerations for Electing Consolidated Groups

This article presents considerations for electing consolidated groups under IRC sec. 108(i) including corporate and consolidated group treatment, examples, and more.

Article Income Intermediate

Double and Triple Drops With Liquidations Clarified in Pair of Revenue Rulings

This article discusses Rev. Rul. 2015-9 and 2015-10) along with the technical aspects surrounding their issuance and addresses whether the IRS reached the right results.

Article Formation, liquidation & reorganization Intermediate

PATH Act Modifies REIT Prohibited-Transaction Safe Harbors

The PATH Act made amendments to the prohibited transaction safe-harbor test. This article discusses these amendments as well as issues that are surfacing.

Article C corporation income taxation Intermediate

Changes to Elections by Small Captive Insurance Companies

There have been recent changes to the eligibility requirements for certain small captives to elect to be taxed only on their investment income. This article explores...

Article C corporation income taxation Intermediate

Medical Device Excise Tax: Moratorium Considerations and FAQs

This article discusses some frequently asked questions with respect to the medical device excise tax and the current state of the law.

Article Tax computation Intermediate

Personal Goodwill and the Net Investment Income Tax

This article discusses when the sale of goodwill related to a C corporation is the sale of a shareholder’s personal goodwill.

Article Specialized issues Intermediate

Sec. 163(I)’s “Substantial Certainty” Test and Related-Party Convertible Debt

This article summarizes the current law and discusses the facts and conclusion in Letter Ruling 201517003.

Article C corporation income taxation Intermediate

Tax Return Due Date Changes - Tax Deadlines for Accountants

This page provides the guidance and tools to help you comply with tax return due dates and maximize workflow productivity.

Article Reporting & filing requirements Foundational

Post-Election Tax Update - What Should We Expect with New Leadership?

Hear a post-election analysis from AICPA’s tax policy and advocacy representatives in Washington, D.C.

Webcast Reporting & filing requirements Foundational