This session, from TEI’s 2024 Federal Tax Course – Level 1, provides an introduction to corporate taxation, including an understanding of the benefits and disadvantages of choosing a C corporation, the basics of financial reporting for corporations, an introduction to the corporate alternative minimum tax (CAMT) and the stock repurchase excise tax, the tax treatment of dividends, distributions, related party acquisitions, incorporations, liquidations, and reorganizations; net operating loss limitations; and the differences between stock and asset acquisitions. Designed for professionals seeking a solid foundation in corporate tax concepts, this session offers essential insights into the taxation of corporate entities.
Learning Outcomes
- Understand the benefits of and reporting requirements for a C corporation
- Receive updates on guidance for IRA provisions on CAMT and the stock repurchase excise tax
- Learn the tax treatment of transactions involving C corporations
Who Should Attend
This course is designed for tax professionals who are new to the in-house community, taking on new areas of responsibility, changing areas of practice, or just need a refresher on the core principles in US federal taxation.
Instructor(s)
Taylor Hendrix, M&A Tax Senior Manager, RSM US LLP
Aman Takbali, M&A Supervisor, RSM US LLP
General Session Information
Access
Online, upon completion of the checkout process, you will be directed to our Learning Management System (LMS) for access to the session.
For member pricing, please login to tei.org
This is a digital product. With full paid access, the content will be available for one year after the purchase date.
CPE Credits
This digital product is not eligible for Continuing Professional Education (CPE) credit and includes the recording from the 2025 in-person session and the corresponding PowerPoint slides.
Length of Session
The session will take approximately 3.5 hours to complete.
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
For more information, please refer to CPE requirements and NASBA sponsorship information.
Terms & Conditions
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