Corporate Tax Planning: Strategies and Ideas

Course Details


Wednesday, October 20, 2021

9:00am – 4:30pm (Registration: 8:30am)



Field of Study


CPE Credit

8 hours CPE credit

Level of Knowledge





An understanding of the taxation of individuals, corporations, S corps and partnerships.


Review a variety of tax subjects to effectively use a corporation to conduct a business. Cover information with regard to deciding to make or not make an S corp election. Determining how to minimize double taxation while benefitting from lower corporate tax rates. Review topics such as the sale of the corporate business, stock redemptions, transfers of assets for stock, the risk of imposition of the personal holding company tax, and the accumulated earnings tax.


  • Taxation of corporations and shareholders: potential double tax.
  • Tax-deductible payments to avoid double tax.
  • Non-liquidating distributions, including constructive dividends.
  • Corporation and shareholder partnerships: lessening double tax.
  • Sales of corporate businesses.
  • Making or terminating the S corp election.
  • Stock sales using Section 1045, 1042 or 1202.
  • Losses on stock dispositions.
  • Tax planning using redemptions.
  • Risk of personal holding company or accumulated earnings tax.
  • Transfers of property for stock: Section 351


  • Identify the schemes used to misstate revenue, inventory, asset overstatements, estimates, and other accounts
  • Distinguish suspicious journal entries
  • Recognize the red flags associated with fraud schemes concerning revenue, inventory, asset overstatements, estimates, and other accounts
  • Apply analytical procedures to detect various types of fraud
  • Compare particular fraud schemes to landmark cases

Designed For

CPAs, attorneys and tax practitioners.

Registration for this course has passed.

Course Pricing

WYOCPA Member Fee

Non-Member Fee

Your Price

View All Professional Development Courses