Corporate Income Tax Workshop

Authored by Brian R. Greenstein, Ph.D , Sidney Kess, CPA, J.D., L.L.M
About this Course
Staying current on the fast-paced changes within tax is challenging, yet critical. The comprehensive Corporate Income Tax Workshop, led by the AICPA's top tax instructors, gives you an advantage with unique perspectives on the latest tax changes. Look at the most recent tax laws and other developments affecting C corporations, S corporations, and other business entities, including limited liability companies. Learn how to advise clients and employees on the latest tax-planning ideas. Share marketing ideas from top practitioners based on the latest tax strategies. Offered in self-study text and online formats for your convenience.
Learning Objectives
  • Identify the benefits of forming a corporation Apply the rules for transfer of assets and liabilities to a new corporation Recall the accounting methods available to a corporation Recognize reasonable compensation issues for C Corps and S Corps Analyze the best retirement plan recommended for a corporation and determine available credits and other entitlements Recognize economic performance, including issues, deductions, and 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 Accurately apply financial turmoil and bankruptcy rules
Key Topics
  • S Corporation qualifications and election
  • C Corporation IRC Section 1244 Stock
  • Cash and accrual accounting methods
  • Revenue recognition methods
  • Expensing versus capitalization rules
  • Depreciation
  • Inventories
  • Dividends, interest, and other income
  • Employee benefit and retirement plans
  • Net operating losses
  • Passive activities and at-risk limitations
  • PPACA: Net Investment Income Tax: Medicare Tax
  • Tax return disclosures
  • Sale of properties
  • Other taxes: AMT, accumulated earnings tax, personal holding
  • Tax payments and penalties
Who will it benefit?
Tax professionals in public accounting: seniors, supervisors, and managers; Tax professionals within corporate finance or tax departments
$ 229.00
AICPA Member Price: $ 179.00
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NASBA Field of Study
CPE Credits
Delivery Method
QAS Self-Study
Advance Preparation
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