CONTACT THE BUSINESS LEARNING INSTITUTE
Name*
Email Address*
Phone Number:
Message:
Please enter the following text in the box below:
captcha
ADDRESS: 901 Dulaney Valley Road, Suite 800
Towson, MD 21204
PHONE: 888-481-3500
FOLLOW BLI:
Corporate Taxation: Subchapter C for C Corporation and S CorporationCOURSE ID: CTSC
DESCRIPTION

Tax free incorporation . . . maybe not! Taxable distributions . . . maybe not! Mergers, acquisitions, and reorganizations made simple. Understand the law governing corporate formations, distributions of property, redemptions, liquidations, reorganizations, carryover of net operating losses, and other corporate tax attributes. You can know the real balance of “Earnings and Profits” and why that number might be important. Low tax rates on the first $75,000 of income and the possibility of increased rates of income tax on individuals make the C corporation a reasonable alternative to S corporation status.

DESIGNED FOR: CPAs who deal with planning and compliance for a regular corporation's complex tax issuesFIELD OF STUDY: TaxesLEVEL: AdvancedPREREQUISITES: NoneCOURSE PRODUCER: Nichols Patrick CPE, IncCREDITS: 8.0OBJECTIVES:
  • ? Advise clients on income tax issues when organizing a C corporation ? Take advantage of C corporation rules and rates to reduce the income tax burden on successful business owners. ? Deal with complicated forms of corporate organization, reorganization, and liquidation ? Recognize income tax issues related to distributions to shareholders ? Structure family buyouts that qualify for long-term capital gain treatment ? Calculate earnings and profits ? Structure a corporate reorganization to comply with IRC Sec. 368 ? Minimize the tax burden in a corporate liquidation ? Take advantage of special basis allocation rules when one corporation acquires another ? Account for corporate net operating loss and other attribute limitations
HIGHLIGHTS:

? Unique C corporation tax rules ? Corporate Organization – Secs. 351 and 357 ? Distributions by corporations – Sec. 301 ? Stock redemptions – Sec. 302 ? Corporate liquidations – Sec. 331 ? Corporate reorganizations – Sec. 368 ? Split ups – Sec. 355 ? Carryovers -NOLs and other tax attributes – Sec. 382 ? Debt vs. Equity – Sec. 385

INSTRUCTOR
-TBD-
Download the 2016 Business Learning Institute Course Catalog DOWNLOAD PDF
Business Learning Institute - Course Catalog
SUBSCRIBE TO THE BLI BLOG