In this course, Chis Province, CPA will take you through the life cycle of an S Corporation. In part 1 he will cover formation issues, code section 351, S elections, late S election, and conversions from C to S Corp- including built in gains tax, the LIFO recapture tax, and the excess passive investment income tax.
Schedule M-3. Section 351 Transfer. Taxable Transfers. T.D. 9779 (Reg. 1.83-2). Qualified S Subsidiaries. PLR 201918013. Rev. Proc. 2013-30. TC Summary Opinion 2019-22 (Nzedu). TC Memo 2016-184 (Costello). S Corporation Conversions.
CPAs, financial professionals, enrolled agents and attorneys.
Understand the S Corporation life cycle. Formation Issues. Code section 351. S Elections. Conversions form C to S Corp.
This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.
Robert Province, The Tax U
Robert C. Province is a CPA in private practice in Southern California. He is a highly motivated seminar leader, known for his ability to connect with seminar attendees to ensure their understanding of complex material. He is the recipient of the 2002 Award for Instructor Excellence awarded by the California CPA Education Foundation. Robert has been in public accounting since 1987 specializing in tax, accounting, and management advisory services for closely held businesses and individuals. He sharpened his skills working as a senior member of several local and national CPA firms and served as an Adjunct Professor of Accounting and Taxation at College of the Canyons. Robert earned his Bachelor of Science in Accounting and Finance from California State University Northridge and is a Certified Public Accountant in California and North Carolina.
Non-Member Price $225.00
Member Price $196.00