Course Information

[click to return to the previous page]

Corporate Tax Part 3: Reorganizations (Second Edition)
Author: Charles Herbst, J.D., LL.M.,

Description:

This course was prepared to enable participants to attain a basic level of knowledge and understanding of corporate reorganizations and of how to avoid taxation. This course will assist you in understanding the tax consequences of a corporate reorganization.

It lists the basic requirements for a tax-free reorganization and identifies the various types of tax-free corporate reorganizations and the specific requirements for each. Additionally, the course covers the treatment of various tax attributes and how they are carried over to successor corporations.

Topics covered include:

  • Introduction to reorganizations;
  • Requirements of a tax-free reorganization;
  • Acquisitive and administrative reorganizations;
  • Divisive reorganizations; and
  • Carryover of attributes and limitations on losses.
Course Details:
Price:  $60.00
Field of Study:  Taxes
Prerequisites:  Corporate Tax Part 2: Distributions or equivalent knowledge
Level:  Basic
Advanced Preparation:  None
CTEC course number:  1075-CE-5118
Course was last updated on:  02/29/08
[click to buy this course]
Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
[click to download acrobat reader]
Credit Available For: Units
CPE 4.0 CPE
QAS 4.0 CPE
Enrolled Agent (Accepted by the IRS) 4.0 CPE
CTEC Federal 4.0 CE

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.

User Reviews
Reviewer: Eric M. submitted on 01/28/2010
Structure and organization of content.
Reviewer: Tetsuya I. submitted on 01/09/2010
N/A
Reviewer: Amy J. submitted on 12/16/2009
The examples really helped to solidify my understanding of the concepts introduced in the text.
[click to buy this course]