Tax Minimization Strategies When Computing Corporate Taxable Income
Credit Hours: 1
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Video
Instructor: Cherie Hennig, Ph.D.
This 1 hour course covers the computation of corporate taxable income.
This course will cover the following topics:
- The corporate tax formula
- Accounting period and methods
- What is included in income
- Tax treatment of capital gains and losses
- Sec. 1231 and Sec. 291 Gains
- Cost Recovery deductions, including immediate expensing and bonus depreciation
- Amortization of organization and start-up costs
- Charitable Contribution deduction
- Dividends Received Deduction