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Tax computation

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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Corporate Income Tax Workshop

Updated with the Tax Cuts and Jobs Act of 2017 (TCJA), this course offers you a look at the most recent tax laws and other developments affecting C corporations, S...

Course – Textbook Tax computation Foundational

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

Advanced Income Tax Accounting - Tax Staff Essentials

Offers guidance on how to address complex rules governing income tax accounting.

Course – Online Permanent & temporary differences Advanced

AICPA's Annual Federal Tax Update

Emphasizing implementation and compliance, this CPE self-study course will help you understand and apply recent Federal tax law changes that may impact your client.

Course – Textbook,   Course – Online Individual income taxation Intermediate

The Front-End Straw Man and the Build-to-Suit Exchange

A build-to-suit like-kind exchange usually requires a great deal of planning and may take some time.Learn more about build-to-suit arrangements in this article.

Article Tax computation Foundational

Medical Device Excise Tax: Moratorium Considerations and FAQs

This article discusses some frequently asked questions with respect to the medical device excise tax and the current state of the law.

Article Tax computation Intermediate