Checkpoint Learning

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C Corporations - Overview of Corporate Income Tax   Updated

CATEGORY: Taxation
COURSE ID: CLCOPA, VERSION 15.00
Online & Mobile
5 CPE Credits
Level: Basic

Benefit from a full review of the basics of gross income inclusions and exclusions as well as special areas of income and deductions applicable to C corporations in determining taxable income. Topics covered in this course include selection of an accounting method for income and expense recognition; treatment of corporate capital gains and losses; deductions for charitable contributions of cash, ordinary income, and capital gain property; excessive compensation resulting from excess parachute payments; publicly traded C corporation limitation on excess compensation deduction; bad debt expense; and other corporate-related expenses. This basic-level course is most beneficial to professionals new to federal income taxation who may be at the staff or entry level in an organization but also for a seasoned professional with limited exposure to this topic.

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