Taxation of Corporate Liquidations
Learning objectives
After completing this course, the learner should be able to:
- Describe the basic tenets of corporate taxation and corporate liquidation
- Identify the tax consequences of a taxable and nontaxable corporate liquidation
- Describe the requirements of a liquidation under Section 332
- Identify deemed and de facto liquidations
- Describe other miscellaneous considerations involving liquidations and the tax filing requirements
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