CPE Self-Study

Corporate Income Tax Workshop and Video Course

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    2016 Corporate Income Tax Workshop and Video Course In Stock Product #: 112647
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    2016 Corporate Income Tax Video Course (Video Only) Online Access Product #: 153831
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Staying current on the fast-paced changes within tax is challenging, yet critical. The comprehensive Corporate Income Tax Workshop, led by the AICPA's top tax instructors, gives you an advantage with unique perspectives 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. Offered in self-study text and online formats for your convenience.

The Corporate Income Tax Video Course, featuring Sidney Kess and a panel of experts, offers an opportunity to hear about the latest major developments affecting corporate return preparation, useful tax planning strategies and real-life examples that will help you apply what you've learned. This is offered as a streaming online video.

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Corporate Income Tax Workshop

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
  • Determine the availability of tax credits and other entitlements related to retirement plans for a corporation
  • Accurately apply financial turmoil and bankruptcy rules

Topics Covered

  • 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

Corporate Income Tax Video Course

Learning Objectives

  • Recognize the PATH Act Provisions that impact 2016 tax returns
  • Recognize pension and retirement plan rules
  • Apply the tangible property regulations
  • Recognize the impact of selling Section 1244 stock
  • Calculate the Domestic Production Activities Deduction
  • Apply the rules pertaining to taxation of a Personal Holding Company
  • Identify deductible and accrued expenses

Topics Covered

  • IRS Audit Issues and Audit Rates
  • C Corporation due date changes
  • Estimated Taxes and Penalties
  • Cancellation of Debt - Newest Developments
  • Corporate AMT update
  • Affordable Care Act changes for 2016
  • Extensions for Tax Credits and Charitable Contributions
  • Deferral Techniques including like-kind exchanges, installment sales, and involuntary conversions
  • Tax Planning Tips for the IC-DISC
  • Passive Activity Losses for Corporations and Trusts
  • Fringe Benefits Review
  • S Corporation update on Shareholder Basis and reasonable compensation
  • Current developments on LLC's taxation
  • Other taxes: alternative minimum tax, accumulated earnings tax, personal holding

In this 396 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.


PFP and Tax Section Members qualify for an additional 10% 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

System Requirements

About the Authors

Brian R. Greenstein, Ph.D

Brian R. Greenstein, Ph.D., is an accounting professor at the Lerner College of Business and Economics at the University of Delaware. Previously he served as the Director of Graduate Tax Programs and Chair of the Department of Accounting and Taxation at Seton Hall University. Dr. Greenstein started his career with an international CPA firm and currently maintains an active consulting practice.

Dr. Greenstein has presented hundreds of live seminars on various tax and financial planning topics for State CPA societies, private accounting firms, and the Internal Revenue Service. He has also written numerous articles appearing in national publications such as the Journal of Taxation, The Tax Advisor, the CPA Journal, the Journal of Corporate Taxation, Taxes -- The Tax Magazine, Taxation for Lawyers, and the Review of Taxation of Individuals. His research has been quoted by the Supreme Court of the United States in Indopco v. Commissioner, and he actively contributes to the regulatory standard-setting process.

Sidney Kess, CPA, J.D., L.L.M

Of Counsel, Kostelanetz & Fink, LLP
Senior Consultant, Citrin Cooperman & Company

Sidney Kess, Esq., CPA, JD, LLM, was the recipient of the AICPA’s Gold Medal Award for Distinguished Service to the Accounting Profession. This award is the highest award granted to a CPA by the Institute. CPA Magazine selected him as “Most Influential Practitioner.” He is author and co-author of hundreds of tax books on financial, tax, and estate planning. He is one of the nation’s best known lecturers in continuing professional education, having lectured to more than 1,000,000 practitioners. Mr. Kess is Consulting Editor of CCH’s Financial and Estate Planning Reporter. Mr. Kess was Chairman of the Advisory Board of the Tax Hotline and is a member of the PPC, Tax Action Panel. He has edited a column, “Tax Tips,” for the New York Law Journal for the past 47 years.

Mr. Kess edits the AICPA’s CPA Client Bulletin and CPA Client Tax Letter. He is Executive Editor Tax of CPA Magazine, is on the editorial board of the New York State Society of Certified Public Accountants’ The CPA Journal, and is coeditor of that journal’s Financial Planning section. He has also written hundreds of AICPA tax workshops, audio and video programs, and is the recipient of the AICPA Distinguished Lecturer Award. Mr. Kess is often quoted in The Wall Street Journal, The New York Times, and other national publications. He was included in Accounting Today’s “100 Most Influential CPAs in the U.S.” for several years. Mr. Kess was the National Director of Tax at KPMG Main Hurdman and a tax partner at KPMG Peat Marwick. Mr. Kess is the recipient of the AICPA’s "Special Recognition Award" for his many years of contributions to the AICPA’s continuing professional education program and was elected to the Estate Planning Hall of Fame by the National Association of Estate Planners & Councils for his distinguished service to the field of estate planning. Mr. Kess is also a member of the AICPA’s Personal Financial Planning Executive Committee.

Mr. Kess was the recipient of the AICPA’s 2015 Personal Financial Planning Distinguished Service Award.

The AICPA established the Sidney Kess Award for Excellence in Continuing Education to recognize individual CPAs who have made significant and outstanding contributions in tax and financial planning and whose public service exemplifies the CPA profession’s values and ethics. Sidney Kess was the first recipient of this award. Mr. Kess was selected as one of “125 People of Impact in Accounting” by the Journal of Accountancy in its June 2012 issue celebrating the AICPA’s 125th anniversary. Mr. Kess was inducted into the New York State Society of CPA’s Hall of Fame. He recently received the New York State Society’s Outstanding CPA in Education Award.

He received his JD from Harvard University School of Law, LLM from New York University Graduate School of Law, and BBA from Baruch College.

About the Publisher


About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.

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