Topics for S Corporation Taxation Certification

The following tax certification material is what a tax professional should know to be considered well-learned in corporate tax matters. The tax professional who has successfully attained the following knowledge, we believe, will have demonstrated sufficient competence in corporate taxation.

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In our effort to comply with and support efforts in the improvement of tax professional education and the actual profession, we have created this tax training program for you. In this course you will learn the rules that regulate S corporations. Additionally, these rules of Subchapter S of the Internal Revenue Code are are integrated with other portions of the tax law that can have substantial impact on S corporations and their shareholders. Upon completion of this corporate taxation course, we will issue you a frame-able professional certificate of completion. Tax professionals who have studied well and who successfully complete this S corporation tax course in a diligent manner will be able to prepare tax returns involving S corporation tax returns with confidence.

   

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List of Topics                                                                                                                                                     Exams are cumulative.  

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    Topic Name                                                  
     
     
CHAPTER 1 Background and Environment
CHAPTER 2 Eligibility for the S Election
     
CHAPTER 3   C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions
     
CHAPTER 4   Tax Years of S Corporations
     
CHAPTER 5   Corporate and Shareholder Elections
     
CHAPTER 6   Income Measurement and Reporting
     
CHAPTER 7   Distributions of Income
     
CHAPTER 8   Corporate - Shareholder Transactions
     
CHAPTER 9   Shareholder Stock Basis and Debt Basis
     
CHAPTER 10   Integration of Loss Limits
     

Mid-Term

    
CHAPTER 11 Tax on Built-in Gains
     
CHAPTER 12   Passive Investment Income
CHAPTER 13 Termination of the S Election
     
CHAPTER 14   Capital Structure of the S Corporation
CHAPTER 15 Contraction of the S Corporation
     
CHAPTER 16   Purchase and Sale of S Corporations
CHAPTER 17 Tax-Free Reorganizations
     
CHAPTER 18   Estate Planning Considerations
CHAPTER 19 Trusts as S Corporation Shareholders
    Ethical Issues in Accounting
     
Final    
     
   

 

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Revised: 04/29/14