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C Corporation Issues

Duration: 100 minutes 
Course Level: Intermediate
Prerequisite: Basic knowledge of accounting and corporate tax law
Advanced Preparation: None
Delivery Method: Self-Study 
 
CPE Credits Designation Field of Study
IRS * 2 EA Federal Tax Law Topic
NASBA 0 CPA N/A
CTEC 2 CRTP Federal Tax Law Topic
CFP Board 2 CFP® Income Tax Planning

* NATP will report CPE credits to the IRS for all PTIN holders. CPE is currently not mandatory for RTRPs or RTRP candidates and any option to register or participate in this program is strictly voluntary.

Fees: $49 for Members and $60 for Nonmembers
 
Summary
Whether a C corporation is large or small, there are complex rules that tax professionals need to follow to be sure his or her clients are compliant with corporate tax law. In this webinar we will cover some of these complex issues including personal service corporations, related party rules, accounting method changes and accumulated earnings and profits. When these issues surface for your corporate clients, you’ll be happy you attended this webinar!
 
Objectives
Upon completion of this course, you will be able to:
  • Determine if a corporation is a personal service corporation
  • Identify related parties and comply with the rules relating to related party transactions
  • Complete Form 3115, Application for Change in Accounting Method
  • Identify corporations subject to the accumulated earnings tax
  • Track accumulated earnings and profits on an annual basis

Presenter: Lawrence (Larry) Zimbler, MST, EA

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PO Box 8002, Appleton, WI 54912-8002 Phone: 800.558.3402 Fax: 800.747.0001

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