Computing Corporate Earnings and Profits for Tax Purposes
- 0.0
-
![]()
![]()
![]()
![]()
![]()
Brief Introduction
This course covers the Why, When, and How of computing Earnings & Profits (E&P).Description
This course covers the Why, When, and How of computing Earnings & Profits (E&P) for Tax Purposes.
Why? Distributions to shareholders are taxable to the extent of corporate E&P.
When? Ideally, a corporation should compute its E&P annually.
Presumption that distributions are taxable dividends can only be refuted through a computation of E&P.
How? There is no set formula for computing E&P, thus this course provides much needed insight into that process.
Worksheet for computing current E&P is included in the instructions to form 5452.
Requirements
- Requirements
- No advanced preparation or prerequisites are required for this course.
Computing Corporate Earnings and Profits for Tax Purposes
- 0.0
-
![]()
![]()
![]()
![]()
![]()
This course covers the Why, When, and How of computing Earnings & Profits (E&P). Why? Distributions to shareholders are taxable to the extent of corporate E&P....
Taxation of Business Entities I: Corporations
- 4.7
-
![]()
![]()
![]()
![]()
![]()
This course provides an introduction to the U. S. federal income taxation of corporations and their shareholders. Course Orientation Course Overview...
