Description
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses, you will learn something new in this course.
Objective
Understand how stock basis, AAA, and other limitations are determined Appreciate how corporation planning can be used in an S corporation to change the effects of the one-class-of-stock rule Understand what S corporation issues are being debated with the Service, settled in courts, and guided by administrative decisions
Credit Types
- CPE – Taxes
Event Level:Advanced
Event Code:ACTS-2026-01-WEBNR-21-01
External ID:WRS136625
Fields of Study:CPE - Taxes
Other fields:
Registration Fees
| Registration | Type | Price |
|---|---|---|
| Member | Member | $295 |
| Non Member | Non Member | $295 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.