Self-Study On-Demand


2 CPE

C Corporation Tax Guide [2025-2026]

Self-Study On-Demand
2 CPE

Learning Objectives

Upon successful completion of this course, participants will be able to: Recognize the situations in which C corporation liability can pass through to the shareholder. Identify the methods used to reduce the effects of double taxation. Specify the circumstances under which the cash basis and accrual basis of accounting should be used. Recognize the types of expenses that qualify as start-up and organizational expenses. State the rules pertaining to the recognition of charitable contributions. Specify the rules pertaining to the interest expense deduction. Identify the circumstances under which the dividends received deduction is relevant. Recognize the types of expenditures that can and cannot be deducted by a C corporation. Specify the rules relating to the recognition of net capital losses. Identify the professions that would use the personal services corporation entity.

Major Topics

C Corporation Characteristics Shareholders Payment to Shareholders Methods of Accounting The C Corporation Tax Return Filing Penalties Corporate Penalty Taxes The Corporate Spin-Off

CPE Credits Available

2 CPE
2
Taxation

Things to Know About This Course

Course Level

  • Overview

Provider

Western CPE

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