C Corporations
On DemandAvailable: 05/28/2026
Product Description
Includes CARES Act changes! This discussion of C Corporations provides guidance on tax operating characteristics of the C Corporation including accounting methods, choice of year-end, c corporation capital losses, net operating losses and a summary of consolidated return rules. Our discussion of C Corporate reasonable compensation also includes an analysis of constructive dividend problems and concludes with a review of such problem issues as personal holding companies (PHC), personal service companies (PSC), and the accumulated earnings tax (AET).
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.
Self Study Options
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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