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S Corporations - Pass Through Items and Basis Adjustments  

CATEGORY: Taxation
  Online & Mobile
4 CPE Credits
Level: Basic

Subchapter S has a long history in the Internal Revenue Code. Aside from the tax benefits, these provisions are primarily of benefit to middle-market owner-managed businesses. Despite numerous legislative changes over the past 50 years, the Subchapter S Corporation has been left relatively unscathed. More often than not, the tax legislative developments were favorable for these provisions. In an age of increasing importance being given to middle-market companies to fuel the economic recovery, Subchapter S Corporations remain viable and more than ever a more desirable choice of entity for a business owner. This basic-level course is most beneficial to professionals new to S corporation taxation who may be at the staff or entry-level in the organization but also for a seasoned professional with limited exposure to S corporation taxation.

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