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Taxation of S Corporation Distributions (TSCD)
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Because advising the owners of S corporations comprises such an important element of most tax practices, tax practitioners should be very familiar with the rules governing the taxation of S corporation distributions. This course is a comprehensive discussion of the tax rules that apply to S corporation distributions, both liquidating and non-liquidating.

 Export to Your Calendar 11/27/2017
When: Monday , 27 November , 2017
11:00:00 AM - 1:00:00 PM
Where: Webcast/Webinar
United States
Presenter: Mike Tucker, Ph.D., LL.M., J.D., CPA
Contact: April Deneault
801-466-8022


Online registration is available until: 11/27/2017
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Description 

Because advising the owners of S corporations comprises such an important element of most tax practices, tax practitioners should be very familiar with the rules governing the taxation of S corporation distributions. This course is a comprehensive discussion of the tax rules that apply to S corporation distributions, both liquidating and non-liquidating.

Major Topics

 

  • Tax rules that apply to S corporation distributions
  • How the presence of earnings and profits in the S corporation impacts the character of an S corporation distribution
  • How distributions from the Accumulated Adjustments Account, the Previously Taxed Income Account, the Earnings and Profits Account, and the Other Account are taxed to S corporation shareholders
  • Elections that can be made that result in a more favorable distributional tax effect

Learning Objectives
  • Understand the taxation of S Corporation distributions

Design for
Any tax practitioner who wishes to understand the rules relating to S corporation cash and property distributions

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