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Formation, liquidation & reorganization

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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Introduction to Business Acquisitions - Tax Staff Essentials

Covers the most common types of business acquisitions and equips you with necessary tax related skills.

Course – Online Formation, liquidation & reorganization Intermediate

Taxation of Corporations - Tax Staff Essentials

Covers the numerous concepts and rules applicable to income tax accounting, tax return positions, and disclosures for C corporations and S corporations.

Course – Online Formation, liquidation & reorganization Foundational

Choice of and Formation of Entity - Tax Staff Essentials

Updated for Tax Reform, this self-study course provides an overview of the ever-increasing tax advantages and disadvantages of general and limited partnerships, C and...

Course – Online Qualifications & considerations Intermediate

Tax Staff Essentials, Level 4 - Tax Manager/Director

Tax Staff Essentials Level 4 contains the advanced technical level of training your firm needs to maintain and improve its core competencies. It will improve and...

Course – Online Deferred income taxes Advanced

Tax Staff Essentials, Level 1 - New Staff

Level 1 is designed to help beginning staff members develop a strong set of core skills. It focuses on individual and S corporation tax compliance plus professional...

Course – Online Reporting & filing requirements Foundational

Tax Staff Essentials, Level 2 - Experienced Staff

Level 2 is designed for junior tax staff who want to take on a wider variety of firm engagements and establish a supervisory role within the firm. This level will...

Course – Online Formation, liquidation & reorganization Intermediate

Tax Staff Essentials, Level 3 - Tax Senior/Supervisor

Level 3 is designed for experienced tax compliance specialists. Key topics covered include: ASC 740, tax exempt organizations, real estate transactions, and more! This...

Course – Online Specialized issues Intermediate

When Entity Simplification Is Not So Simple

Companies have many reasons to undergo reorganizations but should consider the effect E&P before undertaking these transactions. Learn more in this article.

Article Formation, liquidation & reorganization Intermediate

Uncertainty Surrounding Back-to-Back F Reorganizations

This article explains recently issued regulations on F reorganizations.

Article Formation, liquidation & reorganization Intermediate

How to Document a Tax-Free D Reorganization With a Split-Off

This article presents a sample memorandum that can be used by taxpayers if the IRS challenges their treatment of a split-off D reorganization transaction.

Article Formation, liquidation & reorganization Intermediate

Double and Triple Drops With Liquidations Clarified in Pair of Revenue Rulings

This article discusses Rev. Rul. 2015-9 and 2015-10) along with the technical aspects surrounding their issuance and addresses whether the IRS reached the right results.

Article Formation, liquidation & reorganization Intermediate

Personal Goodwill and the Net Investment Income Tax

This article discusses when the sale of goodwill related to a C corporation is the sale of a shareholder’s personal goodwill.

Article Specialized issues Intermediate