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The flashcards related to federal taxation of corporations will
cover these topics:
- Taxable Income, Computations, Credits and Penalties
- Determination of taxable income, book to tax, limitations on
corporate charitable contributions, goodwill, organizational costs,
bad debts, warranty costs, meals and entertainment, casualty losses,
interest expense, R&D costs, business gifts, taxes, life insurance
premiums, foreign tax credit, tax filing process.
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- AMT, NOL, AET, PHC and ACE
- PHC penalty tax, two requirements of PHC, accumulated earnings,
affiliated group, dividend received deduction, controlled group,
estimated tax payments, corporate AMT, ACE adjustment, NOL rules.
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- Contributions, Distributions, Liquidations and Reorganizations
- Stock distributions, corporate reorganizations, complete liquidations,
money/property distributions, nonliquidating distribution, stock
redemptions, capital contributions, property contributions.
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- Corporations
- Eligibility requirements, allowable trusts, qualified subchapter
S subsidiary, election of S status, termination of S status, characteristics
of an S corporation, determination of shareholder's basis, S corporation
distributions, built-in gains, LIFO recapture, excess passive
income, tax reporting period.
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