Course Catalogs

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Business Taxation
Title CPE Hours Level
Bankruptcy Act of 2005

The focus of this course is on the new federal bankruptcy law and how it affects tax payments.

 2.00 Basic
Business Disclosure Rules in Transition

This course explores additional disclosure requirements for businesses exceeding the ordinary income tax return filing requirement. The course both provides background in these areas and covers the information taxpayers must report.

 3.00 Overview
Capital Gains and Losses: Taxation Fundamentals (Third Edition)

This course provides an overview of the key concepts and tax consequences of transactions involving capital gains and losses. It reviews the basic rules and what you can do to take maximum advantage of them.

 4.00 Basic
Capitalizing Intangibles: New Rules (Second Edition)

This course provides a detailed overview of new, wide-sweeping regulations on capitalizing intangibles. It covers those intangibles that are required to be capitalized, new rules regarding intangibles acquired in a business acquisition, and the Code Sec. 197 rules on amortizing certain intangibles.

 3.00 Overview
Constructive Dividends: Avoidance and Minimization

This course provides coverage of legislative, administrative and judicial decisions governing constructive dividends. It is designed to provide practitioners with detailed information on when constructive dividends are imposed, and an analysis of methods to avoid or minimize the imposition of constructive dividends.

 2.00 Overview
Corporate Tax Part 3: Reorganizations (Third Edition)

This course provides essential information regarding the seven basic types of tax-free corporate reorganizations.

 4.00 Basic
Domestic Production Activities Deduction: Evolving Rules (Second Edition)

This course explains the Code Sec. 199 domestic production activities deduction (also know as the manufacturing deduction).

 2.00 Overview
Health Care Incentives and Responsibilities for Small Businesses

This course explores one of the most far-reaching tax developments in a generation: comprehensive health care reform and its impact on small employers. In early 2010, after months of negotiations among the White House leaders, lawmakers, and stakeholders, Congress passed a nearly $1 trillion health care reform package.

 2.00 Overview
Limited Liability Companies: Traps and Opportunities (Second Edition)

This course examines the current opportunities associated with operating a business as a limited liability company (LLC).

 2.00 Overview
Liquidations and Dissolutions

This course discusses how to liquidate or dissolve a C corporation or S corporation.

 2.00 Intermediate
Navigating IRS Collection: New Standards and Procedures

This CPE course, developed by the CCH Editorial Staff, provides an overview of the IRS collection process, including the tools the IRS uses to collect delinquent tax liabilities and the options available to taxpayers who are unable to pay.

 2.00 Overview
New Challenges for Nonprofits

This course describes developments and highlights IRS activities affecting nonprofit organizations.

 2.00 Overview
Partnership Tax 1: Classification and Characteristics

This course provides an overview of the attributes common to entities taxed as partnerships; the distinction between partnerships for federal tax compared with partnerships for state purposes; how partnerships differ from other business entities; and the factors that influence the choice of business entity decision.

 2.00 Basic
Partnership Tax 2: Formation and Operation

This course provides an overview of how partnerships are formed, how they operate, the interaction between partners and partnerships, and how income is reported.

 5.00 Overview
Partnership Tax 3: Distributions and Ownership Changes

This course provides an overview of how partnership distributions are taxed, the effect of partners entering and leaving the partnership, and the consequences of partnership mergers, divisions, and terminations.

 4.00 Intermediate
Small Business Jobs Act of 2010: Tax Rules

This course will focus on the new tax rules created by the Small Business Jobs Act of 2010, as well as other tax rules specifically for small businesses.

 2.00 Overview
State Corporate Income Tax Apportionment (Second Edition)

This course discusses the current trends and issues regarding corporate income tax apportionment.

 4.00 Overview
Tax Accounting Periods (Third Edition)

This CPE course provides an overview of the basic rules for tax accounting periods and concepts.

 2.00 Basic
Tax Considerations in Closing a Business

The focus of this course is the tax considerations in closing a business.

It looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses.

 2.00 Overview
Tax Strategies for Employees and Business Owners in a Tough Economy (Second Edition)

This course focuses on the tax breaks and other rules that affect employees who are laid off or are concerned about being laid off. It also focuses on business owners who go out of business.

 2.00 Overview
Trends in Business Structures/Entity Formation

This course explores the various issues to consider when business owners create or purchase a business, including liability, organizational costs, and tax-related issues.

 2.00 Overview
Understanding Sources of Federal Tax Authority

This course examines key IRS documents and their application to tax compliance and controversy resolution. It also reviews the fundamental authorities in the federal tax system which directly influence the content and scope of IRS organizational structure and IRS positions.

 8.00 Intermediate
Worker Classification: Employment Taxes Issues

This course discusses the growing importance of properly classifying workers as employees or independent contractors, and the IRS’s increasing efforts to tackle the misclassification of workers as independent contractors.

 2.00 Overview
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