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Corporate Formations, Reorganizations, Acquisitions, and Liquidations
Tax
CPE Self-study

Corporate Formations, Reorganizations, Acquisitions, and Liquidations

A comprehensive review of the tax implications of corporate changes.

$39 - $59
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Basic

CPE Credits

1

Author(s)

Alexander Anthony

Availability

1 year

Product Number

ITCJ25SSO

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 Business & partner 
Product Details

Tax consequences of corporate entity changes

With a focus on C corporations, this course delves into the tax implications of entity formations, reorganizations, acquisitions, and liquidations. You’ll review key provisions in the Internal Revenue Code and corresponding regulations that explain the taxation — or lack thereof — of changes to an entity’s corporate structure.

This U.S.-centric course is a building block to help you better understand the international tax implications of corporate structure changes for companies with global operations.

Part of a comprehensive international tax education

This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation.

This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.

Who Will Benefit

Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.

Key Topics

  • Formations
  • Reorganizations
  • Acquisitions
  • Liquidations
  • Related-party sales
  • Third-party sales

Learning Outcomes

  • Recall the tax-free nature of corporate-entity formation.
  • Recognize the different tax-free reorganizations permitted under U.S. tax law and the requirements of each.
  • Identify the tax consequences of an exit event, such as liquidation, related-party sale, and third-party sale (with availability of certain elections).
Credit Info
CPE Credits
Online
1
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
Online
$59.00
AICPA Members
Online
$49.00
CIMA Members
Online
$49.00
Tax Section Members
Online
$39.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Author(s)
Alexander Anthony
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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