C Corporations
Exam OnlyProduct Description
This course is a complete overview of C Corporation taxation including formation and operating issues. Special problem topics are also explained including reasonable compensation, accumulated earnings tax, constructive dividends, PHC’s, PSC’s, distributions and the business interest expense limitation, with examples. Finally we do 2 case studies for S corporations and LLCs reverting to or electing C corporation tax status.
**Course was published in 2023**
Prerequisites
1 year tax preparation experience.Field of Study
Taxes-2.00NASBA Categories
TaxesCourse Level
UpdateCourse Objectives
Upon completion of this course you should be able to inform clients about various characteristics and tax implications as they relate to C Corporations, including filing and operating issues, capital gains, losses and deductions, as well as net operating loss. You should gain an understanding of constructive dividends, reasonable compensation, distributions & redemptions, corporate formation issues, business interest expense limit, and accumulated earnings tax. The course will also offer insights into Personal Service Corporations and Personal Holding Companies, as well as strategies for model shifts between LLCs and S-Corp’s, to C-Corp’s.
Available Options
Webinar
A scheduled, online course viewable on any computer or device with Zoom access; suitable for single person use. Webinars include: online course, eBook download, & PDF of PowerPoint slides. CPE credit will be issued based on log in time and percentage of polling questions answered.
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Seminar
A live event to be attended in person. Seminars include: printed book, eBook download, PDF of PowerPoint slides, light breakfast, lunch, & CPE credit.
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On Demand
An online, previously recorded course viewed at your convenience. The course is added to your TaxSpeaker account for instant access and includes: eBook, PDF of PowerPoint slides, downloadable course video, & (1) exam required for CPE credits.
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Ebook/DVD
A digital, downloadable PDF course manual & DVD package which includes: digital manual, DVD of course presentation, PDF of PowerPoint slides & (1) exam required for CPE credit. The DVD will be shipped to you and the manual/slides will be added to your TaxSpeaker account to download at your convenience.
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Manual/DVD
A physical, printed copy of our course manual and a course DVD. Included is: manual, DVD, PDF of PowerPoint slides, & (1) Exam required for CPE credit. The manual and DVD will be shipped to you; the slides will be added to your TaxSpeaker account to download at your convenience.
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