Federal corporate tax: Overview of reorganizations
Learning objectives

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

  • Identify the types of reorganizations that qualify for tax-free treatment
  • Describe the purpose of the reorganization provisions
  • Recognize certain rationale associated with the various types of transactions that may be structured as reorganizations
  • Define key terms associated with the specific requirements of reorganizations
  • Specify the requirements a corporation must meet to structure a tax-free reorganization under IRC Section 368
  • Recognize certain characteristics and various tax consequences of the types of reorganizations
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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