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| S Corporations: Calculation of AAA, Basis Calculations and Loans |
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Course Code:FTSCBL1
Program Level:Intermediate
Description:A detailed analysis of the tax calculations related to the S corporation accumulated adjustments account, other adjustments account, and accumulated earnings and profits. The calculation of shareholder’s basis for their S corporation shares and the treatment of S corporation distributions. Using loans to S corporations as basis for loss flowthroughs and payment of reduced basis loans.
Learning Objectives:To provide a thorough review and update of the tax issues related to S corporation equity accounts and shareholder basis calculations.
Program Content:Discusses the calculation of AAA; basis for shareholders shares and loans; taxation of distributions; and payment of reduced basis loans.
Who should attend:CPAs working in public accounting firms and/or working for S corporations.
Developed By:Federal Tax Workshops, Inc.
Instructor:Steven C. Dilley, CPA, JD, Ph.D.
CPE Credit:2
Field of Study:Taxation
Prerequisites:None
Advanced Preparation:None
Format:Group-Internet-Based
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Price
Single Registration$79.00
Group Registration
Upcoming Dates
All times are Eastern Time Zone
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