CPE Course Corporate Tax Planning: Taking money out of C Corporations
January 29, 2018
4:00 PM — 5:00 PM
Field of Interest
CPAs and attorneys who have at least two years of experience advising owners of privately held businesses.
1.00 creditsView 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