December 3, 2025


Live Webcast


8 CPE Credits

Taxation of Corporations - Tax Staff Essentials Essentials

December 3, 2025
Live Webcast
8 CPE Credits

Taxation of Corporations - Tax Staff Essentials Essentials

  • View Bio

    Instructor

    Greg
    Carnes

    View Bio

Learning Objectives

  • Analyze the tax-saving opportunities and requirements with respect to Section 1244 stock.
  • Evaluate whether a change of accounting method is permitted and how to make such a change.
  • Determine the corporate net operating loss deduction.
  • Recognize various business tax credits available to corporations.
  • Identify the features of a parent-subsidiary or brother-sister group of corporations
  • Identify issues related to intragroup transactions.

Major Topics

  • Formation of corporations
  • Section 1244 stock
  • Accounting methods
  • Income: dividends, interest, rentals, capital gains
  • Bad debts, rent, taxes, interest, charitable contributions and casualty losses
  • Prohibited payments, lobbying, travel and entertainment
  • Net operating losses
  • Schedules M-1 and M-3
  • Tax credits

CPE Credits Available

8 CPE Credits
8
Tax

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Basic knowledge of income taxation

Intended Audience

Tax professionals in public accounting: seniors, supervisors, and managers

Provider

American Institute of CPAs (Durham)

Register For This Event

  • ARCPA Member

    $ 290 290
    Join
  • ARCPA Non-Member

    $ 390 390
    Your Price

Please login to register.