2017 C Corporation Update (Completed)

Date: Tuesday, December 12, 2017
Instructor: Robert Barnett
Begin Time:  12:00pm Pacific Time
1:00pm Mountain Time
2:00pm Central Time
3:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC

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 course 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
  • Qualified Small Business Stock

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


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic experience with C corporations.

Advance Preparation

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