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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
$171.77
 

 

    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

Mid-Term

   
     
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
   
Final    
   

 

 

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Revised: 01/17/18