Corporate Tax Series

Corporate Distributions - Dividends

Course Overview
This course will enable participants to understand the tax laws governing corporate distributions, primarily dividends. Topics include IRC Section 301, earnings and profits, multiple classes of stock, timing of dividend distributions, stock dividends, IRC Section 306 stock, and constructive dividends.



Learning Objectives:

After completing this course, the course participant should be able to:

  • Identify the general rule of tax treatment for distributions by a corporation to its shareholders
  • Identify and calculate earnings & profits
  • Recognize the tax treatment of distributions of property
  • Identify what is meant by the term constructive dividends
  • Identify the tax treatment of dividends received from domestic corporations

  • Content Partner:

    SmartPros Ltd.

    SmartPros Ltd. is a leader in online and offline continuing education for
    accounting, finance and engineering professionals. With over 2,000 hours of
    content, SmartPros has been providing mandatory continuing education
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    Prerequisites/Advanced Preparation:

    None

    Speaker / Author:

    Edward K. Zollars, CPA is in public practice in Phoenix, Arizona as a partner with the firm of Thomas & Zollars & Lynch, Ltd. He has been in practice for over twenty-five years, specializing in tax issues for closely held businesses and individuals.

    Ed has been professionally involved with both tax and technology issues, combing the two disciplines in starting the first tax podcast (Ed Zollars Tax Update, produced weekly dealing with current tax issues. He has been a member of AICPA Tax Division Committees dealing with tax and technology issues, and was the Tax Section’s representative on three occasions to the AICPA’s Top Ten Technologies project. Ed is also a member of the Phoenix Tax Workshop’s Advisory Committee, and currently serves on the Tax Legislation Liaison Committee for the Arizona Society of CPAs.Ed was selected as a Life Member by the Arizona Society of CPAs in May of 2010.

    Ed is a co-author of the Arizona Income Tax Guide published by the Phoenix Tax Workshop, and has written articles published in Practical Tax Strategies and the Tax Adviser. He has been a frequent contributor to a number of professional tax discussion groups, and served as systems operator on the AICPA’s Accountants Forum in the mid 1990s.

    He has spoken regularly on tax and technology topics since 1996, speaking before conferences sponsored by the AICPA and a number of state society of CPAs.

    Software & Hardware Requirements:

    • 56k or Greater Internet Connection
    • Adobe Acrobat® Reader for the .pdf files
    • Adobe® Flash® Player 9 or higher
    • Modern DHTML Compatible Browser
    • Ram: 256 MB minimum
    • Sound card with speakers/headphones
    • Windows or Mac OS

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    Price (USD)

    Standard Rate: $24.95

    Details

    Course Code : 99NPT12

    Release Date : 10/20/2017
    Expire Date : 10/20/2019
    Credits :
    CPE 1.00
    QAS 1.00

    Length : 50min
    Course Level : Overview
    Course Type : Self-Study
    Passing Grade : 70%
    Format Type : eLearning
    Mobile Compatible
    Field Of Study : Taxes

    Theme : Corporate Tax Series

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