Section 355 Spin-offs: An Overview
Learning objectives

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

  • Describe the basics of corporate divisions for U.S. federal income tax purposes.
  • Describe the types of corporate divisions
  • Describe the  tax consequences of a spin-off transaction that does and does not qualify under Section 355.
  • Discuss the requirement of qualification under Section 355.
Instructor Mike Shuman

Instructor bio

Mike Shuman

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:

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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