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Technical

Taxation of Corporations - Tax Staff Essentials Logo aicpa

  Brian Greenstein, PhD |   $199.00 - 249.00 |   CPE: 11.0 |   AICPA |   Jun 2019 |   Taxes |   AICPA Store
Who Will Benefit?
    Tax professionals in public accounting: seniors, supervisors, and managers
Key Topics
  • Identify the benefits of forming a corporation.
  • Review the accounting methods available to a corporation.
  • Analyze the best retirement plan recommendation for a corporation.
  • Recognize economic performance, including issues and deduction limitations related to bad debts, rent, tax, and interest expense.
  • Determine the availability of tax credits and other entitlements related to retirement plans for a corporation.
  • Understand the requirements for reporting Schedule M-3 (book and tax reconciliation for large corporations) and Schedule UTP (uncertain tax positions).
Learning Objectives
  • Identify the benefits of forming a corporation.
  • Review the accounting methods available to a corporation.
  • Analyze the best retirement plan recommendation for a corporation.
  • Recognize economic performance, including issues and deduction limitations related to bad debts, rent, tax, and interest expense.
  • Determine the availability of tax credits and other entitlements related to retirement plans for a corporation.
  • Understand the requirements for reporting Schedule M-3 (book and tax reconciliation for large corporations) and Schedule UTP (uncertain tax positions).

Save when you buy the complete Tax Staff Essentials, Level 2 online bundle.

When it comes to the benefits of forming a corporation, are S corps or C corps better for your clients?

This self-study CPE course will guide practitioners through the numerous concepts and rules applicable to income tax accounting, tax return positions, and disclosures for C corporations and S corporations.

In addition, you will receive practical advice on the accounting methods available to a corporation.

Topics covered:
  • Tax: Technical: C corporation income taxation : Formation, liquidation & reorganization, Foundational
  • Tax: Technical: C corporation income taxation : Income, Foundational
  • Tax: Technical: C corporation income taxation : Deductions, Foundational
  • Tax: Technical: C corporation income taxation : Tax computation, Foundational
  • Tax: Technical: C corporation income taxation : Credits, Foundational
  • Tax: Technical: C corporation income taxation : Reporting & filing requirements, Foundational
  • Tax: Technical: C corporation income taxation : NOL & other tax attributes, Foundational

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