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CPE Self-Study
Corporate Income Tax Workshop and Video Course
NASBA FIELD OF STUDY
Taxes
LEVEL
Intermediate
CPE CREDITS
Text + Video: 37.5, Text: 30.5, Video: 7.0
A look at the most recent tax laws and other developments affecting C corporations, S corporations, and other business entities.

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.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

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.

Table of contents
Ratings and reviews
Author(s)

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.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$369.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$369.00
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CREDIT INFO
CPE credits
Text + Video
: 37.5,
Text
: 30.5,
Video
: 7.0
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
A working knowledge of Corporate Taxation
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
CITW
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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