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CPE Self-Study

Corporate Income Tax Workshop and Video Course

  • $299.00-$379.00
    2017 Corporate Income Tax Workshop and Video Course Availability : In Stock Product #: 112648
    AICPA Member: $299.00
    Non-Member: $379.00
  • $229.00-$289.00
    2017 Corporate Income Tax Workshop (No Video) Availability : In Stock Product #: 746402
    AICPA Member: $229.00
    Non-Member: $289.00
  • $249.00-$319.00
    2017 Corporate Income Tax Workshop and Video Course Availability : Online Access Product #: 153438
    AICPA Member: $249.00
    Non-Member: $319.00
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  • $179.00-$229.00
    2017 Corporate Income Tax Workshop (No Video) Availability : Online Access Product #: 153822
    AICPA Member: $179.00
    Non-Member: $229.00
  • $189.00-$239.00
    2017 Corporate Income Tax Video Course (Video Only) Availability : Online Access Product #: 153832
    AICPA Member: $189.00
    Non-Member: $239.00
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Get the advantage and stay current on fast-paced changes within tax.

Led by the AICPA's top tax instructors, this comprehensive CPE course gives you the advantage by offering unique perspectives on the latest tax changes. You will get 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 your clients and employees on the best tax-planning and marketing ideas from top practitioners. Featuring an online video moderated by expert Sid Kess, you will also hear about major developments affecting corporate return preparation, useful tax planning strategies and real-life examples to help you apply what you've learned.

Learning Objectives

This course will prepare you to do the following:

  • 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.

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

Who Will Benefit?

  • CPAs working with clients or employers requiring up-to-date expertise in individual income taxation for the current tax season

Discounts

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

University of Delaware / Kennett Square, PA

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.

About the Publisher

AICPA

About the AICPA
The American Institute of CPAs (AICPA) 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.