This bundle covers basic to advanced-level S Corporation concepts, such as S corp qualifications, tax on build-in gains, passive activity rules, fringe benefits and more.
NASBA Field of Study
Covering basic and advanced S corporation concepts, this series works through how to use those concepts during tax planning to reduce taxes for small business clients.
Determine when S corporation status may be advantageous for a business and what requirements must be met, then focus on the areas of income, deductions, distributions, basis, and other issues such as passive losses, involuntary terminations, and fringe benefits.
Note: These courses have been updated for the 2017 Tax Cuts and Jobs Act (TCJA) ("Tax Reform"). You'll have free access to a Course Supplement that provides an explanation of the key provisions of the TCJA (including topics not covered in your course).
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