Live Webinar

Introduction to Corporate Taxation

Webinar Details $219

  • Webinar Date: July 8, 2022
  • Webinar Time: 12:00pm - 1:40pm EDT   live
  • Webinar Length: 100 Minutes
  • Guest Speaker:   Chuck Borek
  • Topic:   Taxation and Accounting
  • Credit:   CPE 2.0, ATATX 1.5
All Access Membership

Corporations are people too! At least they are “persons” under the law that are separately taxed just like each one of us individuals. With the advent of lower corporate tax rates pursuant to the Tax Cuts and Jobs Act, more businesses are considering the benefits of taxation as corporations under Subchapter C. This course will cover the basic framework of corporations as taxable entities, the principles of Subchapter C taxation, and the differences between Subchapter C and Subchapter S. 

Topics covered will include:

  • The nature of the corporation as a taxable entity
  • Tax aspects of corporate formation
  • How C corporation income is taxed
  • Dividends and the dividends received deduction
  • Stock redemptions and Code section 306 stock
  • Corporate reorganizations
  • The TCJA acronyms: FDII, GILTI, and BEAT
  • Accumulated earnings tax
  • Personal holding companies
  • Corporate estimated taxes

Level: Basic
Format: Live webcast
Instructional Method: Group: Internet-based
NASBA Field of Study: Taxes 
Program Prerequisites: None
Advance Preparation: None

Guest Speaker

  • Chuck Borek