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Form 1120 - Personal Service Corporations  

CATEGORY: Taxation
COURSE ID: CP12PS, VERSION 3.00
(38)
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1 CPE Credits

This program focuses on the various definitions of a personal service corporation and the special rules that apply to each, including the method of accounting, the flat tax rate applicable to personal service corporations, the required and optional accounting periods, special rules for 52-53 week years, passive activity limitations, and reallocation of income, deductions, and tax attributes between a personal service corporation and its employee-owners.

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