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Corporate Income Tax Workshop and Video Course

Author/Moderator: Brian Greenstein, Ph.D., Sidney Kess, CPA, J.D., L.L.M
Publisher: AICPA
Availability: Backordered
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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.

Coming in November, 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.

BUNDLE Workshop + Video and SAVE!

Format available now:
Printed Text Course (No Video)

Formats available in November:
Printed Text Course + Online Video
Online Course + Online Video
Online Course (No video)
Online Video Only

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 - Available in November

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

Prerequisite: A working knowledge of corporate taxation

Advance Preparation: None

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

NASBA Field of Study: Taxes
Level: Intermediate
Recommended CPE Credit: Text - 32.5
2016 Corporate Income Tax Workshop (No Video)
Text 2016
Product# 746401
Availability: Backordered
AICPA Member:$229.00
Your Price:$289.00
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