Course Name: Corporate Taxation

CPE Credits: 2

IRS Credits: 2

Type: Text/PDF (Downloadable)

Exam: Passing grade (70%)

Price: $18

This course examines and explains the basics of corporate taxation. The focus is on regular or C corporations, their formation, and operation under tax law. The advantages and disadvantage of corporations are examined; incorporation and capitalization issues are discussed; and, basic tax rates and specialty taxes are reviewed. The tax treatment of operational expenses and deductions are outlined; and accounting periods and methods are explored. Finally, the dangers of multiple corporations and corporate distributions are highlighted.