Corporate Taxation - 2 CPE Credit Hours
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Corporate Taxation - 2 CPE Credit Hours

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After reading the materials, participants will be able to:

1. Recognize the key elements of regular corporations, explain their advantages and disadvantages, including tax treatment and tax advantages and disadvantages, and how to distinguish them from PSC corporations.

2. Direct clients on §351 requirements for tax free incorporation, explain the impact of the transfer of money, property or both by prospective shareholders pointing out the availability of §1244 for stock losses and §195 amortization of start-up expenditures.

3. Compute corporate alternative minimum tax recognizing the small corporation exemption, explain the corporate tax consequences of capital gains and losses, and describe several ways to avert the accumulated earnings trap noting the potential use of the accumulated earnings credit.

4. List accounting periods and methods available to corporations describing the tax consequences of liquidating property distributions.

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  • I have taken multiple courses from The CPE Discount Store.  They have great customer support and I received my certificate of completion on the same day.
    Bill P. - CPA - Richmond, New Hampshire
  • The CPE Discount Store offers a great selection of online CPE courses.   I was able to complete my course on my time frame which is a great way to take CPE.  Having the book as a reference for future work was also helpful.
    Tom N. - CPA - Longmont, CO
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Either you re-did the course after jstone\'s review, or he/she confused this course with another one. The test for this course had 15 questions, not 120, and all of them were about material covered in the course. It was fine and I recommend it.
Looks like this course needs to be updated.
Old customer in 2015, will give a try in 2017 now. Hope the courses are approved by the Board.

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