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Fundamentals of Corporate Taxation  

CATEGORY: Taxation
  Online & Mobile
6 CPE Credits

The relationships between business entities and their owners can be confusing and complex, particularly when they concern federal income tax rules and regulations. This course explores numerous salient sections of the IRC related to those relationships. This course provides guidance on making determinations concerning issues of control and shareholder basis; appropriately handling Section 351 classifications and calculations; identifying related filing requirement; discussing issues related to the corporate capital structure including those concerning small business stock, debt versus equity, and thinly-capitalized corporations; applying rules for attribution and redemption; and calculating shareholder basis in distributions. This course is most appropriate for the professional with detailed knowledge in corporate taxation who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.

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