INCOME TAX RETURNS WORKSHOP: CORPORATIONS
To familiarize participants with new tax developments affecting corporate returns, review basic principals in corporate income tax return preparation, and discuss tax planning ideas.
- Regular corporations; S corporations; special corporate deductions; inventories and uniform capitalization rules; capital gains and losses; carryover and carryback of losses; property transactions and Form 4797; AMT; depreciation; net operating loss deduction; fiscal year taxpayer implications; tax computations; controlled groups.
- The course manual contains explanatory outlines, detailed examples and cases, compliance worksheets, planning checklists, and filled-in tax forms.
Major reporting issues and recent developments covered in-depth; Significant practice aids for the filing season.
Practitioners seeking a general corporate tax update; Practitioners wishing to review key corporate tax topics; Staff members desiring a corporate tax overview.