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Life Cycle of a Corporation

With this 129-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

Click here to get customizable CPE with this tax guide!
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