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This course is the first in a series of four courses covering the significant areas of corporate transactional taxation, including corporate organizations, dividends and other non-liquidating distributions, stock redemptions, liquidations, spin-offs and other corporate divisions, reorganizations and tax attributes.

This course focuses deeply on corporate organizations and contributions of property to corporations, and non-liquidating distributions (including dividends). It reviews in detail the tax implications to all affected parties, including shareholders as well as the participating corporations. In addition to discussing the key US tax provisions, regulations and case law, it describes planning considerations and discusses how the relevant rules apply to common fact patterns.

This course is ideal for tax professionals, financial accountants and management accountants that wish to develop or refresh expertise in corporate transactions. CFOs and other finance professionals who have some familiarity with tax and wish to increase their understanding of the area will also find it useful. 

Course Series

This course is included in the following series:

4 CoursesCorporate Transactional Taxation

  1. Corporate Transactional Tax I - Corporate Organizations, Contributions, Dividends and Non-liquidating Distributions
  2. Corporate Transactional Tax II - Stock Redemptions and Section 304 Transactions
  3. Corporate Transactional Tax III - Corporate Liquidations, Section 338 and Acquisitions, Spinoffs and other Divisions
  4. Corporate Transactional Tax IV - Corporate Reorganizations, Carryover of Corporate Tax Attributes, and Limitations on Usage of Corporate Tax Attributes

Learning Objectives

  • Identify nontaxable corporate contributions and different types of non-liquidating distribution transactions.
  • Identify how corporate contribution and distribution transactions are taxed, under the Internal Revenue Code and interpretative authorities (including regulations and case law).
  • Explore planning and structuring considerations and potential pitfalls concerning those transactions. 
Last updated/reviewed: November 04, 2017

2 Reviews (20 ratings)Reviews

2
Anonymous Author
This course exam is too difficult for the material actually covered in the instruction. This should be a 2-credit course. I listened to it once, reviewed the slides separately and then still had difficulty with the exam.
5
Anonymous Author
thanks bro

Prerequisites

Course Complexity: Intermediate

No Advanced Preparation or Prerequisites are needed for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
Corporate Transactional Tax I
  11:57Transfer of Property
  17:02Treatment of Liabilities
CONCLUSION
  16:38Dividends and Other Non-Liquidating Distributions
Continuous Play
  53:441 Corporate Transactional Taxation I
SUPPORTING MATERIALS
  PDFSlides: Corporate Transactional Tax I
  PDFCorporate Transactional Tax I Glossary/Index
REVIEW & TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM