Federal Corporate Tax: Distributions (Dividends, Redemptions and Liquidations)
Learning objectives

After completing this course, the learner should be able to:

  • Define dividends and recognize how dividends are treated and taxed
  • Define earnings and profits and recognize how it differs from taxable income
  • Calculate the distribution amount and any capital gains
  • Recognize the rules related to the dividends received deduction
  • Define and recognize the characteristics and tax consequences of redemptions
  • Recognize the four tests for redemptions
  • Recognize the two treatments for liquidation payments
  • Define and recognize the characteristics and tax consequences of liquidations
National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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