2016 C Corporation Update (Completed)
Date: Monday, September 19, 2016
Instructor: Robert Barnett
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Updates for CTEC
2 hours Federal Tax Law Updates for EAs and OTRPs |
|
C corporations play an important role in today’s business environment. C corporations pay tax on their income and therefore focus on allowable deductions and losses become paramount. This lecture will discuss recent cases of interest.
Who Should Attend
All practitioners involved in corporate return preparation and transactions.
Topics Covered
- Reasonable Compensation
- Management Fees
- Personal Goodwill
- Unreimbursed Business Expenses
- Net Operating Losses
- Trust Fund Penalties
- Constructive Dividends
- Transferee Liability
- Select Buy-Sell Considerations
Learning Objectives
- Identify allowable deductions and losses
- Describe recent cases of C corporations interest
- Recognize new opportunities and risks in corporate taxation
- Identify planning opportunities for your client
Level
Update
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic experience with C corporations.
Advance Preparation
None
