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2013 Corporate Income Tax Boot Camp

Author/Moderator: Brian Greenstein, Ph.D
Publisher: AICPA
Availability: In Stock
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Previously titled: AICPA's 2012 Corporate Income Tax Returns Workshop by Sid Kess

This is a comprehensive course geared to guide practitioners through the numerous concepts and rules applicable to income tax accounting, tax return positions and disclosures for C Corporations and S Corporations.

Topic Discussed: 

  • 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
  • Tax Credits
  • Tax Return Disclosures
  • Sale of Properties
  • Other Taxes: AMT, Accumulated Earnings Tax, Personal Holding Company Tax
  • Tax Payments and Penalties

Learning Objectives:

  • Identify tax consequences of transferring appreciated property and liabilities to a corporation.
  • Describe the accounting methods available to a corporation.
  • Differentiate reasonable compensation issues with respect to a C Corporation and S Corporation shareholder-employees.
  • Explain retirement plan options for corporate shareholder-employees.
  • Discuss economic performance, focusing on the requirements for deduction of bad debt, rent, tax, and interest expenses.
  • Identify tax credits available to corporate taxpayers.
  • Analyze situations in which corporations may be subject to penalty taxes.
  • Apply the insolvency exclusion for corporations realizing cancellation of indebtedness income.

Prerequisite:  Three to five years of tax experience

Advanced Preparation: None

Table of Contents


Videocourse Details

NASBA Field of Study: Taxes
Level: Intermediate
Recommended CPE Credit: 32
Product# 735218
Availability: In Stock
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