Course Information

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Corporate Tax Part 1: Formation and Operation (Second Edition)
Author: Charles Herbst

Description:

A corporation is generally a business organization that has been formed under the corporation statutes of a state or of the federal government. Taxable income of corporations is determined in much the same way as the taxable income of individuals.

However, some restrictions are imposed to limit the tax benefits that may be available to officers or executives. This course reviews the classification, organization and tax treatment of corporations.

Topics include:

  • Classification rules of corporations;
  • Capitalizing the corporation;
  • Computing tax liability;
  • Estimated tax; and
  • Special rules.

Course Details:
Price:  $75.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
CTEC course number:  1075-CE-5097
Course was last updated on:  02/13/2008
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Library:
Learning Center Core

Technical Requirements:
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Credit Available For: Units
CPE 5.00 CPE
CTEC Federal 5.00 CE
Enrolled Agent (Accepted by the IRS) 5.00 CPE
National Registry Interactive 5.00 CPE
National Registry New Standards 5.00 CPE
QAS 5.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.