CPE Course Corporate Tax Planning: Taking money out of C Corporations

January 29, 2018

4:00 PM — 5:00 PM

Location Webinar

Member Price $30.00
Non-member Price $50.00

Curriculum Taxation

Field of Interest

Level Overview

Designed For

CPAs and attorneys who have at least two years of experience advising owners of privately held businesses.

1.00 credits

Add to Cart View Cart


  • Recognize basic approach to taxation of corporations and shareholders.
  • Identify and evaluate shareholder/corporate relationships that shift cash and taxable income from the corporation to the shareholder.
  • Analyze strategies and techniques  that allow shareholder current receipt of cash without taxable income being reported currently.
  • Describe other tax planning techniques.
  • Evaluate the risk of IRS challenge to suggested techniques, constructive dividends.


  • Basic approach to taxing corporations and shareholders
  • Using shareholder compensation
  • Corporate rental of tangible property owned by shareholders
  • Corporate licensing of intangible assets owned by shareholders
  • Fees paid to entities owned by shareholders
  • Business/personal expenses
  • Using shareholder debt as part of corporate capital structure
  • Corporate loans to shareholders
  • Other tax planning techniques
  • Risk of IRS challenge, constructive dividends



An understanding of the taxation of corporations and shareholders.


California Society of CPAs

Back to Course List Add to Cart View Cart