Life Cycle of a Corporation
Click here to get customizable CPE with this tax guide!
With this 143-page tax guide, you will:
- Recall the requirements for electing and maintaining S corporation status
- Identify the tax consequences when an S corporation pays back cash that has been contributed
- Determine the basis of appreciated property transferred to a corporation under IRC §351
- Choose the appropriate calculation for making IRC §7519 payments
- Recall when a C corporation is subject to the personal holding company tax
- Select which C corporations are subject to the accumulated earnings tax
- Recall how the IRS treats dividend payments from a C corporation in light of the issue of reasonable compensation
- Determine when the sting tax applies
- Recall when to deduct state taxes under federal income tax laws
- Identify the circumstances under which a shareholder is liable for corporate taxes upon the corporation’s liquidation or merger
- Recall the Secretary of State’s restrictions on choosing a corporate name
- Select the appropriate franchise tax rate for nonfinancial corporations
- Identify how preclearance affects the filing of business entity documents for a California domestic stock corporation
- Determine when a corporation is considered legally dissolved
- Recall when a dissolving California corporation is not subject to the minimum tax
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