Income Tax Course
My corporate income tax course (click here) covers nontaxable transactions, taxation of C corporation, taxation of S Corporation, taxation of partnership, capital gains, corporate distribution, corporate capital gains and losses, section 1231 assets, section 1245 assets, dividend received deduction, net operation loss, property distribution, corporate alternative minimum tax, realized loss, recognized gain, recognized loss, and section 1021 gain exclusion, corporate charitable contribution, dividend received deduction, net operating loss, schedule M-1, 351 transferring property to a corporation, section 357 liabilities assumed, shareholder basis, corporate tax basis and stocks issued for services, corporate distribution, earnings and profits, current earning and profit, accumulated earnings and profit and property dividend distribution.
Chapter 1
Non Taxable Exchange Transactions (7 lessons).
Topics coveredChapter 2
Property Transaction: Capital Gains and Losses, Section 1231 and Recapture Provisions (8 lessons).
Topics coveredChapter 3
Corporations: Introduction and Operating Rules (14 lessons).
Topics coveredChapter 4
Corporations: Organization and Capital Structure (4 lessons).
Topics coveredChapter 5
Corporations: Distributions Not in Complete Liquidation (3 lessons).
Topics coveredChapter 6
Taxation of Partnerships (5 lessons).
Topics coveredChapter 7
Taxation of S Corporation (7 lessons).
Topics coveredChapter 8
The Federal Gift and Estate Taxes (7 lessons).
Topics coveredChapter 9
Corporate Alternative Minimum Taxes (2 lessons).
Topics covered