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Technical

Corporate Income Tax Workshop and Video Course Logo aicpa

  Brian Greenstein, Ph.D |   Free |   AICPA |   Dec 2018 |   Taxes |   AICPA Store
Get the advantage.
Who Will Benefit?
  • CPAs working with clients or employers requiring up-to-date expertise in individual income taxation for the current tax season
Key Topics
  • S corporation qualifications and election
  • C corporation IRC Section 1244 stock
  • Cash and accrual accounting methods
  • Revenue recognition methods
  • Expensing versus capitalization rules
  • Depreciation and 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: alternative minimum tax, accumulated earnings tax, personal holding
  • Tax payments and penalties
Learning Objectives
  • 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 for C Corps and S Corps
  • Analyze the best retirement plan recommended for a corporation and determine available credits and other entitlements.
  • Recognize economic performance, including issues, deductions, and limitations related to bad debts, rent, tax, and interest expense.
  • Accurately apply financial turmoil and bankruptcy rules.

Staying current on the fast-paced changes within tax is critical. Led by the AICPA's top tax instructors, this comprehensive CPE course gives you an advantage with unique perspectives on the latest tax changes.

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 corporations, and other business entities, including limited liability companies. Further, you will learn how to advise clients and employees on the latest tax-planning ideas and share marketing ideas from top practitioners based on the latest tax strategies.

Topics covered:
  • Management accounting: Technical: Tax strategy, planning & compliance: Tax return preparation & review, Foundational
  • Management accounting: Technical: Tax strategy, planning & compliance: Tax return preparation & review, Intermediate
  • Management accounting: Technical: Tax strategy, planning & compliance: Tax return preparation & review, Advanced
  • Management accounting: Technical: Tax strategy, planning & compliance: Tax planning, Intermediate
  • Tax: Technical: C corporation income taxation : Income, Foundational
  • Tax: Technical: C corporation income taxation : Deductions, Foundational
  • Tax: Technical: C corporation income taxation : Tax computation, Foundational
  • Tax: Technical: C corporation income taxation : Credits, Foundational
  • Tax: Technical: C corporation income taxation : Reporting & filing requirements, Foundational

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