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