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2013 Corporate Tax Returns Videocourse

Author/Moderator: Sidney Kess, CPA, J.D., LL.M. (Video Outline, optional reading) and Brian Greenstein, Ph. D. (Manual)
Publisher: AICPA
Availability: Varies by Format (See Below)
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This video-based course, featuring Sidney Kess and an expert panel, reviews major developments affecting 1120 and 1120S return preparation for 2013 and useful tax-planning strategies.

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 incom

Highlights include:

  • The Affordable Care Act (Obamacare): Impact on 2013-2014 returns
  • American Taxpayer Relief Act of 2012: impact on corporate taxpayers for 2013
  • S Corporation update including salary versus S corporation distribution: bankruptcy planning for shareholders of S Corporations
  • Recent cases regarding tax basis of S corporation stock
  • Small employer health insurance credit
  • New tangible asset and repair regulations
  • New developments for passive activities, debt operating losses, and corporate AMT
  • New developments for corporate expenses of fringe benefits
  • Comparison of 1244 stock to Section 1202 stock
  • Tax tips in all areas of business planning
  • IRS hot audit issues for corporate and partnership returns
  • IS LLC or the S Corporation the best entity for client's new business
  • Depreciation changes, including Section 179 and bonus depreciation; guidance on Section 199 deductions for domestic production activities
  • Recently enacted tax laws as well as latest IRS rulings and court decisions affecting corporate taxpayers along with numerous tax planning tips
  • Developments affecting retirement plans
  • New regulation on gift card reporting
  • Update on personal holding companies and accumulated earnings tax
  • Recent developments regarding reasonable compensation
  • Impact of DOMA on retirement plans and retirement planning
  • Audit technique guidesv

Prerequisite: Knowledge of corporate income taxation and Forms 1120 and 1120S preparation

Advanced Preparation: None

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*discounts apply to DVD/Manual format only

In this 217 minute video, Sidney Kess, CPA, J.D., LL.M, interviews Andrew J. Fair, Esq.; Catherine A. Fitzpatrick, CPA, MST; Vernon Hoven, CPA, EA, MST, CSP; Sharon , CPA, EA; Sydney S. Traum, J.D., LL.M, CPA,; Carolyn R. Turnbull, CPA, MST; Joseph W. Walloch, CPA, CGMA, MBA, MBT; and Julie A. Welch, CPA, PFS, CFP

NASBA Field of Study: Taxes
Level: Update
Recommended CPE Credit: On-Demand 36; DVD 36

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2013 Corporate Tax Returns Videocourse
2014
DVD ,
Product# 112644
Availability:In Stock
*Discounted price reflected in Shopping Cart
Regular:$331.25
AICPA Member:$265.00
Your Price:$331.25
2013 Corporate Income Tax Boot Camp
CPE On-Demand
Product# 153434
Availability:Online Access 1 Year
For registered users only
Regular:$331.25
AICPA Member:$265.00
Your Price:$331.25
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