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Taxation of Corporations - Tax Staff Essentials
Tax
CPE Self-study

Taxation of Corporations - Tax Staff Essentials

Understand the benefits of forming a corporation and determine whether an S corporation or C corporation is the best fit for your client.

$180 - $259
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

12

Author(s)

Brian R. Greenstein

Availability

1 year

Product Number

TSETCC22SSO

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 Business & partner 
Product Details

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

Understand taxation of corporations

Gain an understanding of the numerous concepts and rules applicable to income tax accounting, tax return positions, and disclosures for C corporations and S corporations in this self-study course.

Gain practical advice on the accounting methods available to a corporation. This course provides CPE credit in the Taxation field of study.

Who Will Benefit

  • Tax professionals in public accounting: seniors, supervisors, and managers

Key Topics

  • Formation of corporations
  • Section 1244 stock
  • Accounting methods
  • Income: dividends, interest, rentals, capital gains
  • Bad debts, rent, taxes, interest, charitable contributions, and casualty losses
  • Prohibited payments, lobbying, travel, and entertainment
  • Net operating losses
  • Schedule M-3: Reporting Tax Differences
  • Minimum tax credit, AMT, ACE, and tax credits
  • Multiple corporations – controlled groups

Learning Outcomes

  • Apply the economic performance rules for tax deductibility.
  • Recognize deduction recognition issues related to amortization.
  • Calculate the corporate net operating loss (NOL) deduction
  • Recognize which items of income and expense are used to make the adjusted current earnings (ACE) adjustment.
  • Identify items of income and deduction that may affect the AMT calculation (for tax years beginning before December 31, 2017).
  • Calculate the small employer health insurance credit and explain its applicability.
  • Identify various business tax credits available to corporations.
  • Recognize the advantages and disadvantages of a parent-subsidiary or brother-sister group of corporations.
  • Identify issues related to intragroup transactions.
Credit Info
CPE Credits
Online
12
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$259.00
AICPA Members
Online
$205.00
Tax Section Members
Online
$180.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Brian R. Greenstein
Ph.D
"University of Delaware / Kennett Square, PA Brian R. Greenstein, Ph.D., is an accounting professor at the Lerner College of Business and Economics at the University of Delaware. Previously he served as the Director of Graduate Tax Programs and Chair of the Department of Accounting and Taxation at Seton Hall University. Dr. Greenstein started his career with an international CPA firm and currently maintains an active consulting practice. Dr. Greenstein has presented hundreds of live seminars on various tax and financial planning topics for State CPA societies, private accounting firms, and the Internal Revenue Service. He has also written numerous articles appearing in national publications such as the Journal of Taxation, The Tax Advisor, the CPA Journal, the Journal of Corporate Taxation, Taxes - The Tax Magazine, Taxation for Lawyers, and the Review of Taxation of Individuals. His research has been quoted by the Supreme Court of the United States in Indopco v. Commissioner, and he actively contributes to the regulatory standard-setting process."
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Taxation of Corporations - Tax Staff Essentials
Select from the following options:
Online
$259.00
Nonmember Price
$259.00
Price excluding sales tax
$259.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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