This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

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.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

Choice of and Formation of Entity

This webcast will arm you with clarity about alternatives regarding choice of entity, so you will be empowered to have a more focused discussion with your clients.

Webcast Formation, liquidation & reorganization Intermediate

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