Corporate Taxation & Preparation Strategies: What you need to know about C & S Corporations, Pt. 1 

Learning Objectives:
In the first of a two-part course, participants will review the most critical C Corporation tax issues encountered upon formation and preparation of the federal tax return. At the conclusion of this session you should be able to define and/or outline the tax treatment of the following items:

• Formation – e.g., Corporate issuance of stock, Basis of Common Stock
• Income, and Trade or Business deductions – e.g., Bad debts, Executive compensation
• Capital Gains and Losses, Net Operating Losses and General business credits
• Temporary and permanent book and tax differences
• Dividends received deductions
• Depreciation expense, Depletion, Amortization, and Expense deductions in lieu of depreciation
• Sections 1231, 1245 and 1250 assets

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Final Examination:
To receive CPE credit, NASBA requires that the final Examination be successfully completed within one year from the date of purchase.