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2015 Corporate Income Tax Video Course

Author/Moderator: Sidney Kess, CPA, J.D., LL.M.
Publisher: AICPA
Availability: Online Access
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This video-based CPE course, featuring Sidney Kess and an expert panel, reviews major developments affecting corporate return preparation for 2015 and useful tax-planning strategies.

Topics Discussed:

  • Tax provisions of the Highway Funding Bill – new filing date
  • The Affordable Care Act: Impact on 2015-2016 returns
  • Preparing for employer’s F 1095-C reporting – January 31, 2016
  • Planning for ACA’s restrictions on small business HRAs
  • Section 1244 stock vs. 1202 stock
  • Tangible property regulations
  • Employee benefit and retirement plans
  • IRS hot audit issues
  • Late S corporation elections
  • Conversion of S corporations to LLCs or other entities
  • S corporation update including salary vs. S corporation distributions
  • Impact of Net Investment Income rules on S corporations
  • Current developments in LLC’s taxation
  • Deferral techniques including like-kind exchanges, installment sales, involuntary conversions Small-employer health insurance credit
  • Fringe benefits review
  • Estimated taxes and penalties

Learning Objectives:

  • Recognize The Affordable Health Care Act provisions that impact 2015 corporate tax returns
  • Recognize tax effects of passage of the Highway Funding Bill
  • Identify American Taxpayer Relief Act of 2012 provisions that impact corporate taxpayers for 2015
  • Recognize pension and retirement plan rules
  • Apply the recent tangible property regulations
  • Identify non-recognition opportunities for asset dispositions
  • Differentiate between deductible and non-deductible meals and entertainment expenses
  • Apply the safe harbor rules for estimated taxes
  • Identify deductible accrued expenses
  • Apply the effects of a technical termination
  • Determine expense deductions for Corporation charitable contributions
  • Recognize the impact of selling Section 1244 stock
  • Recognize the tax classifications of LLCs
  • Calculate the Domestic Production Activities Deduction
  • Apply the rules pertaining to taxation of a Personal Holding Company
  • Identify when a corporation may become liable for the Accumulated Earnings Tax

Prerequisite: Three years of tax experience

Advanced Preparation: None

This video course is included in the 2015 Corporate Income Tax Workshop text and online course bundle.

PFP and Tax Section Members qualify for an additional 20% 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

In this 248 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.

NASBA Field of Study: Taxes
Level: Update
Recommended CPE Credit: 6
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