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 Taxation of Corporations Business Entities TR1917 QR Code
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Taxation of Corporations Business Entities



The federal income taxation of corporations and their shareholders in the United States is introduced in this training program. It on the requirements of Subchapter C of the Internal Revenue Code that apply to the creation, operation, distribution, and dissolution of corporations, as well as the associated Treasury Regulations and judicial decisions.

Program Objectives:

At the end of this program, the participants will be able to:

  • Have a relatively brief summary of a business entity tax topic.

  • Specialize in partnership and corporate taxation or are working on an LL.M.

  • Expand their practices into business entity taxation.

  • Practice in the area of business entity taxation.

Targeted Audience

  • Members of the financial accounting team.

  • Finance managers and employees in cost and management accounting.

  • Budget supervisors.

  • Experienced lawyers.

  • Financial commitment and participants in the project.

  • Members of the acquisition team and investment analysts.

Program Outline:

Unit 1:

Overview of Business Taxation:

  • Origins of Taxation.

  • Sources of Tax Law.

  • Judicial Doctrines.

  • Hierarchy of Tax Law Sources.

  • Fundamental Features.

  • Strategic Form Choice.

Unit 2:

Corporate Income Taxation:

  • Income Tax Formulas.

  • Dividends Received Deduction.

  • Organizational Expenditures Deduction: Concepts.

  • Regular Corporate Income Tax Liability.

  • Corporate Alternative Minimum Tax.

  • Penalty Taxes on Corporate Accumulations.

Unit 3:

Corporate Formation I:

  • Acquisition and Disposition Recognition.

  • Character Recapture.

  • Recapping Recapture.

  • Sunchaser Shakery Introduction to Non-Recognition Provisions.

  • Non-Recognition Provisions: Concepts Applications.

  • Basis Determination & Holding Period: Concepts Applications.

  • Built-In Loss Property: Concepts Applications.

  • Treatment of “Boot”: Concepts Applications.

Unit 4:

Corporate Formation II:

  • Assumption of Liabilities: Concepts Applications.

  • Property and Services: Concepts Applications.

  • Capital Contributions: Concepts Applications.

  • Debt versus Equity: Concepts Applications.

  • Investor Losses: Concepts Applications.

  • Small Business Stock: Concepts Applications.

Unit 5:

Taxation Considerations:

  • Related Corporations Differences.

  • Compliance Procedures.

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