CGCC
THE COMPLETE GUIDE TO C CORPORATIONS: ISSUES AND ANSWERS
This course is designed to give CPAs and other tax practitioners an overview of the federal income taxation of C corporations and shareholders. This course will analyze significant tax and planning issues affecting C corporations, from formation to liquidation. Complex issues will be presented in a format that is easy to understand with practical applications. This course is vital for practitioners working with C corporations.
Major topics include:
- The similarities and differences between C corporations and flow-through entities, including when the C corporation is the better choice
- Formation and operational issues affecting C corporations
- Capitalizing the C corporation -- Debt or equity?
- Stock redemptions
- The complexities of earnings and profits in a simple, easy-to-understand summary
- Issues affecting the sale of stock
- Avoiding the accumulated earnings tax
- Getting the best results from distributions
- Unique issues affecting C corporation liquidations and partial liquidations
- Compensation planning and fringe benefits
- Reorganizing tax-free
- Corporate tax divisions -- The "ins and outs"
Level of knowledge: Intermediate
Field of study: Taxes
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