CE/CPE Course Information

Calculating Tax Liability for C Corporations (2016)

CPE Credits: 4
Subject Area: Taxation
Field of Study: Taxes
Program Level: Overview
Lesson Version: 2016
Publication/Revision Date: September 20, 2016
Prerequisites/Advanced Preparation: None
Written By: James R. Hasselback, Ph.D.

Learning
Objectives
    After completing this course, you will be able to
  • Answer technical questions on how a corporation files a return
  • Identify and apply the regular income tax for corporations
  • Utilize the foreign tax credit
  • Answer technical questions on consolidated returns and controlled groups
  • Calculate the alternative minimum tax (AMT)
  • Calculate estimated tax payments required for corporations
  • Analyze the accumulated earnings and personal holding company taxes
Course Topics
  1. Procedures
  2. Regular Income Tax
  3. Foreign Tax Credit (FTC)
  4. Consolidated Returns
  5. Controlled Groups
  6. Alternative Minimum Tax (AMT)
  7. Estimated Tax
  8. Accumulated Earnings Tax (AET)
  9. Personal Holding Company Tax

This self-study course consists of an Audiovisual presentation, a 20-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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