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2015 Corporate Income Tax Workshop

Author/Moderator: Brian Greenstein, Ph.D.
Publisher: AICPA
Availability: Varies by Format (See Below)
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Description

Available Formats:  Text | On-Demand | See All

Originally written by Sid Kess and now led by AICPA’s top tax instructors, this CPE course will give you an advantage with our unique perspective 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. In addition, practical, real-life exercises will help you apply what you’ve learned from this comprehensive course.

Topics 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
  • 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

Learning Objectives:
When you complete this course you will be able to:

  • 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 with respect to C Corporation and S Corporation shareholder-employees.
  • Analyze the best retirement plan recommended for a corporation.
  • Recognize economic performance, including issues and deduction, 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.

Prerequisite: A working knowledge of Corporate Taxation

Advanced Preparation: None

The video included in the Text with Video and Online with Video formats is also available for individual purchase. Click here for more details.

PFP and Tax Section Members qualify for an additional 20% discount.
When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org

This product includes a course manual, plus a 248 minute video: Sidney Kess, CPA, J.D., LL.M, interviews Joe Bublé, CPA; Vernon B. Hoven, CPA, EA, MST, CSP; Andrew Fair Esq. JD; William Harden, Ph.D., CPA, CFC; Sharon Kreider, CPA, EA; Carolyn Turnbull, CPA, MST, CGMA; Joseph W. Walloch, CPA, CGMA, MBA, MBT; Julie A. Welch, CPA, PFS, CFP; and Christopher Williams, Principal – Ernst & Young LLP.

Table of Contents

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Other Options

NASBA Field of Study: Taxes
Level: Intermediate
Recommended CPE Credit: Text - 32.5; Text with Video - 38.5; On-Demand - 32; Online with Video - 38
2015 Corporate Income Tax Workshop
Text , 2015
Product# 746400
Availability: In Stock
Regular:$289.00
AICPA Member:$229.00
Your Price:$289.00
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Standing Order Option: Save 20% Now on CPE Self-Study Courses

Standing Order Option: Save 20% Now on CPE Self-Study Courses Check the Standing Order Option box to save 20% on your initial purchase of this CPE self-study course. (The discounted price will appear in the Shopping Cart.) Each future new edition will be automatically shipped to you at a 10% discount.

If you wish to be removed from the Standing Order list in the future, simply contact the AICPA Service Center at 888.777.7077 or service@aicpa.org.

Save on current and future editions.
2015 Corporate Income Tax Workshop and Video Course
Text with Video , 2015
Product# 112646
Availability: In Stock
Regular:$379.00
AICPA Member:$299.00
Your Price:$379.00
Standing Order icon
Standing Order icon

Standing Order Option: Save 20% Now on CPE Self-Study Courses

Standing Order Option: Save 20% Now on CPE Self-Study Courses Check the Standing Order Option box to save 20% on your initial purchase of this CPE self-study course. (The discounted price will appear in the Shopping Cart.) Each future new edition will be automatically shipped to you at a 10% discount.

If you wish to be removed from the Standing Order list in the future, simply contact the AICPA Service Center at 888.777.7077 or service@aicpa.org.

Save on current and future editions.
2015 Corporate Income Tax Workshop
CPE On-Demand , 2015
Product# 153820
Availability: Online Access 1 Year
For registered users only
Regular:$279.00
AICPA Member:$219.00
Your Price:$279.00
2015 Corporate Income Tax Workshop and Video Course
Online with Video , 2015
Product# 153436
Availability: Online Access 1 Year
For registered users only
Regular:$329.00
AICPA Member:$259.00
Your Price:$329.00
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.