Corporate Income Tax Workshop (Self-Study)

Code: JI153822

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 20.5
of study
Taxes - Technical (20.5)
Standard member fee $179.00
checkmarkStandard nonmember fee $229.00

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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.

Who should take this program?

Tax professionals in public accounting: seniors, supervisors, and managers; Tax professionals within corporate finance or tax departments

Major subjects

  • 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 objective(s)

  • 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


Course code Code JI153822
Sponsor AICPA
NASBA ID#: 112891
Level Intermediate
Format Self-Study (On-Demand)
Prerequisites Prereq. None
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