Course Selection / Entity Formation Issues

Entity Formation Issues

Exam Only
IRS Number: 5KBKR-T-00926-25-S

Available: 06/06/2025

Product Description

This course begins with a comparison of the different types of business entities. It then moves to specific issues associated with forming a corporation including the Section 351 rules, liabilities, Section 1244 Stock, and more.

Prerequisites

1 year tax preparation experience.

Field of Study

Taxes-1.00

NASBA Categories

Taxes

Course Level

Update

Course Objectives

At the conclusion of this class the student should understand different entity choice tax concerns and should be able to apply the tax-free incorporation rules of Sec. 351, when to avoid tax-free incorporation, and the aspects of Section 1244.

Self Study Options

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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