Business Tax Professional Certification Course

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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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Level 2 - Business Tax Professional Certification Course

$391.77

		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

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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