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Topics for Business Tax Professional Certification Course

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. Corporations are taxed in two different ways. S corporations are generally disregarded for tax purposes, with the corporation's income taxed as if it were earned directly by the shareholders. All other corporations are treated for tax purposes as taxpayers separate and distinct from their shareholders. Therefore, corporations are either taxed either as a passthrough entity or as a separate entity. 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 corporate tax course in a diligent manner will be able to prepare tax returns involving corporate tax returns with confidence.


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Level 2 - Business Tax Professional Certification Course


    Topic Name                                                  
Topic 1   Sole Proprietorship, Partnerships, LLPs, and LLCs
Topic 2   Income Tax Planning for Business
Topic 3   Business Deductions: Ordinary and Necessary Business Expenses
Topic 4   Depreciation, Depletion, and Amortization
Topic 5 Introduction to Partnership Tax
Topic 6 The Passthrough System
Topic 7   Introduction to Partnership
Topic 8   Partnership allocations: General Rules
Topic 9   Partnership Allocations: Nonrecourse Deduction
Topic 10   Partnership Allocations: Special Anti-Income-Shifting Rules
Topic 11   Sales of Partnership Interests
Topic 12   Property Contributions and Distributions
Topic 13   Recharacterizing Contributions, Distributions, and Sales
Topic 14   Compensating Partners for Services or the Use of Property
Topic 15 Termination of Partnership Interests and Partnerships
Topic 16   Preventing Abuse of the Partnership Tax Rules


Topic 17 Introduction to Corporate Tax
Topic 18 Taxation of S Corporations
Topic 19   Taxation of C Corporations
Topic 20   Substance vs. Form
Topic 21   Ordinary Distributions
Topic 22   Redemptions
Topic 23   Transfers to Controlled Corporations
Topic 24   Redemptions Involving Related Corporations
Topic 25   Stock Distributions and Preferred Stock Bailouts
Topic 26   Taxable Corporate Acquisitions and Liquidations
Topic 27 Nondivisive Reorganizations
Topic 28   Divisive Reorganizations
Topic 29 Limitations on Net Operating Loss Carryovers
Topic 30   Consolidated Returns
Topic 31   Accounting & Business Ethics



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Revised: 01/17/18