Corporate Tax school training courses in Dover, DE (public, in-house or online)

An analytical study of the Federal Income Tax Statutes and regulations relating to the taxation of individuals, partnerships, and corporations is provided in this course. Topics of discussion include general concepts related to gross income, business and non-business deductions, tax accounting methods, and taxable periods and gains and losses on dispositions of property.

Includes a study of the tax effects resulting from formation, operation, and liquidation of a corporation with some discussion on the "non-recognition" sections of the Internal Revenue Code as they apply to a corporation and its stockholders.