| Course Title
|
Level |
Price |
Accumulated Earnings and Personal Holding Company Taxes
Free Preview Available
This course reviews two penalty taxes imposed on C Corporations: the accumulated earnings tax and the personal holding company tax.
Credit available for CPA, Enrolled Agent.
|
Intermediate |
$36.00 |
Agricultural Taxation: Deductions (Second Edition)
Agricultural Taxation: Deductions (Second Edition) provides a detailed coverage of the types of expenses and other deductions income typically encountered by farming and ranching operations and how the deductions should be reported on Form 1040, Schedule F, and other schedules.
Credit available for CPA, Enrolled Agent.
|
Basic |
$64.00 |
Agricultural Taxation: Income (Second Edition)
Agricultural Taxation: Income provides detailed coverage of the types of income typically encountered by farming and ranching operations and how to report the income on Form 1040 and accompanying schedules.
Credit available for Enrolled Agent.
|
Basic |
$48.00 |
Amortization Rules (Third Edition)
Free Preview Available
This course covers the basics of amortization rules and updates you on recent
developments in the area.
Credit available for CPA, Enrolled Agent.
|
Overview |
$30.00 |
Bankruptcy Act of 2005
Free Preview Available
The focus of this course is on the new federal bankruptcy law and how it affects tax payments.
Credit available for CPA, Enrolled Agent.
|
Basic |
$45.00 |
Business-Related Tax Credits
This course discusses business tax credits. It describes some of the perennial standards, as well as what is new.
It also explains the tax-related requirements that businesses face with respect to health care coverage and describes which businesses are exempt from mandatory health care coverage.
Credit available for CPA, Enrolled Agent.
|
Overview |
$32.00 |
Cancellation of Indebtedness Income: Rules and Exclusions
This course discusses the impact on the borrower of a cancellation of indebtedness (COI): when cancellation is taxable, when it is excludible, and what offsetting adjustments have to be made. The course also examines a provision enacted in 2009 that defers COI income realized from the forgiveness of certain business debt.
Credit available for CPA, Enrolled Agent.
|
Update |
$48.00 |
Capital Gains and Losses: Taxation Fundamentals (Second Edition)
Free Preview Available
This course provides an overview of the key concepts and tax consequences of transactions involving capital gains and losses. It reviews the basic rules and what you can do to take maximum advantage of them.
Credit available for CPA, Enrolled Agent.
|
Basic |
$65.00 |
Capital Gains, Dividends and Income Brackets: Impact of the Reduced Tax Rates (Second Edition)
Free Preview Available
This course reviews the impact of recent tax rate changes on capital gains, dividends and income brackets.
Credit available for CFPTM, CPA, Enrolled Agent.
|
Update |
$45.00 |
Capitalizing Intangibles: New Rules (Second Edition)
This course provides a detailed overview of new, wide-sweeping regulations on capitalizing intangibles. It covers those intangibles that are required to be capitalized, new rules regarding intangibles acquired in a business acquisition, and the Code Sec. 197 rules on amortizing certain intangibles.
Credit available for CPA, Enrolled Agent.
|
Update |
$45.00 |
Cars: Expenses and Deductions (2009)
Cars: Expenses and Deductions (2009) will guide you through the ins and outs of maximizing business deductions for cars by providing detailed, clear explanations and practical examples of how the tax law is applied.
Credit available for CPA, Enrolled Agent.
|
Basic |
$112.00 |
Choice of Business Entity (Second Edition)
This course examines one of the most critical decisions that a business can make: deciding on the entity classification under which it will operate as a business.
Credit available for CPA, Enrolled Agent.
|
|
$48.00 |
Consolidated Returns: Overview
This course provides an overview of the federal tax rules that govern consolidated returns.
Credit available for CPA, Enrolled Agent.
|
Overview |
$60.00 |
Consolidated Returns: Determining Whether to File
This course introduces the many factors to consider in determining whether an affiliated group of corporations should elect to file a consolidated return.
Credit available for CPA, Enrolled Agent.
|
Overview |
$48.00 |
Corporate Tax Part 1: Formation and Operation (Second Edition)
Free Preview Available
This course provides essential information regarding the formation and taxation of corporations.
Credit available for CPA, Enrolled Agent.
|
Basic |
$75.00 |
Corporate Tax Part 2: Distributions (Second Edition)
Free Preview Available
This course describes the tax effects of distributions of money and property by a corporation to its shareholders.
Credit available for CPA, Enrolled Agent.
|
Basic |
$90.00 |
Corporate Tax Part 3: Reorganizations (Second Edition)
Free Preview Available
This course provides essential information regarding the 7 basic types of tax-free corporate reorganizations.
Credit available for CPA, Enrolled Agent.
|
Basic |
$60.00 |
Depreciation Course (2009 Edition)
This course helps enhance your understanding of the latest laws affecting the complicated area of depreciation by reviewing basics such as Code Sec. 197 amortization, ACRS, MACRS, bonus depreciation and much more.
Credit available for CPA, Enrolled Agent.
|
Update |
$96.00 |
Domestic Production Activities Deduction: Evolving Rules (Second Edition)
This course explains the Code Sec. 199 domestic production activities deduction (also know as the manufacturing deduction).
Credit available for CPA, Enrolled Agent.
|
Update |
$32.00 |
Economic Distress: Tax Rules for Alleviation
This course focuses on tax pathways out of economic distress for both individuals and businesses.
Credit available for CPA, Enrolled Agent.
|
Overview |
$30.00 |
FIN 48: Roadmap or Compass for the IRS? (2008 Edition)
This course explores FIN 48, Accounting for Uncertainty in Income Taxes, which impacts how taxes need to be noted for accounting purposes.
Credit available for CPA.
|
Basic |
$45.00 |
Family Limited Partnerships (Second Edition)
This course provides an overview of the family limited partnership (FLP) structure, including formation and operational issues, use as an estate planning and asset protection tool, and the tax and nontax advantages and disadvantages of this popular entity.
Credit available for CFPTM, CPA, Enrolled Agent.
|
Overview |
$45.00 |
Home Office: Expenses and Deductions (2009 Edition)
This course will guide you through the ins and outs of maximizing business deductions for home offices.
Credit available for CPA, Enrolled Agent.
|
Intermediate |
$96.00 |
IRS Audit Process (Second Edition)
This course provides an overview of IRS audit programs. It provides both a "big picture", and reviews the activities of particular IRS offices.
Credit available for CPA, Enrolled Agent.
|
Overview |
$45.00 |
Intrafamily Transfers of Small Businesses
This course reviews the tax issues that arise when a small business client transfers the business to a family member.
Credit available for CFPTM, CPA, Enrolled Agent.
|
Overview |
$32.00 |
Kess on the 2004 Tax Legislation: Insights and Strategies
Free Preview Available
In Kess on the 2004 Tax Legislation: Insights and Strategies, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at the 2004 tax acts -- the Working Families Tax Relief Act of 2004 and the American Jobs Creation Act of 2004.
Credit available for CPA, Enrolled Agent, Personal Financial Specialist.
|
Update |
$90.00 |
Like-Kind Exchanges (Second Edition)
This course guides you through effective use of the tax-deferral techniques available under Code Sec. 1031, like-kind exchanges. It reviews new developments and recurrent issues that have impacted either taxpayers or the IRS.
Credit available for CPA, Enrolled Agent.
|
Basic |
$45.00 |
Limited Liability Companies: Traps and Opportunities
This course examines the current opportunities associated with operating a business as a limited liability company (LLC).
Credit available for CPA, Enrolled Agent.
|
Overview |
$30.00 |
Partnership Taxation Fundamentals (Third Edition)
This course provides a basic understanding of how a partnership operates and how partners are taxed on their income from the partnership.
Credit available for CPA, Enrolled Agent.
|
Basic |
$90.00 |
Passive Activity Loss Limitations
Free Preview Available
This course provides an overview of the passive activity loss rules.
Credit available for CFPTM, CPA, Enrolled Agent.
|
Overview |
$45.00 |
S Corporations (Sixth Edition)
This course reviews the taxation of S Corporations and their shareholders. It examines the passthrough system and its effects on shareholders and on the corporation.
Credit available for CPA, Enrolled Agent.
|
Basic |
$64.00 |
S Corporations: Formation and Liquidation (Second Edition)
This course reviews the key issues that all tax professionals should be aware of when dealing with the formation or liquidation of an S corporation.
Credit available for CFPTM, CPA, Enrolled Agent.
|
Intermediate |
$60.00 |
State Corporate Income Tax Apportionment (Second Edition)
This course discusses the current trends and issues regarding corporate income tax apportionment.
Credit available for CPA, Enrolled Agent.
|
Overview |
$64.00 |
Strategies for Reducing the Self-Employment Tax (Third Edition)
This course will help you understand who is subject to the self-employment tax, and how to calculate it using the regular method and optional methods.
Credit available for CPA, Enrolled Agent.
|
Overview |
$60.00 |
Tax Accounting Methods (Third Edition)
Tax Accounting Methods (Third Edition) reviews the tax law that governs accounting methods, and the affect of changing accounting methods on taxpayers.
Credit available for CPA, Enrolled Agent.
|
Basic |
$48.00 |
Tax Accounting Periods (Third Edition)
This CPE course provides an overview of the basic rules for tax accounting periods and concepts.
Credit available for CPA, Enrolled Agent.
|
Basic |
$32.00 |
Tax Accounting: Inventories (Second Edition)
Free Preview Available
Tax Accounting: Inventories provides an overview of the basic rules regarding inventory concepts, including applicable provisions and current developments.
Credit available for CPA, Enrolled Agent.
|
Basic |
$45.00 |
Tax Breaks for Going Green (Second Edition)
This course describes tax breaks available for going "green" for both individuals and businesses.
Credit available for CPA, Enrolled Agent.
|
Overview |
$32.00 |
Tax Considerations in Closing a Business
The focus of this course is the tax considerations in closing a business.
It looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses.
Credit available for CPA, Enrolled Agent.
|
Update |
$32.00 |
Tax Penalties: A Developing Danger (Second Edition)
This course explores the recent changes to the Code Sec. 6694 preparer penalty standards, with particular emphasis on the first tier penalty under Code Sec. 6694(a).
Credit available for CPA, Enrolled Agent.
|
Basic |
$32.00 |
Tax Relief and Incentives for Businesses
This course explores the businesses tax incentives in the American Recovery and Reinvestment Act of 2009 (2009 Recovery Act) and pending tax legislation.
Credit available for CPA, Enrolled Agent.
|
Update |
FREE |
Tax Relief for a Business In Distress
This course explores transactions that give rise to losses companies may claim because of an economic downturn or a specific event.
Credit available for CPA, Enrolled Agent.
|
Intermediate |
$45.00 |
Tax Strategies for Employees and Business Owners in a Tough Economy
This course focuses on the tax breaks and other rules that affect employees who are laid off or are in fear of being laid off. It also focuses on business owners who go out of business.
Credit available for CPA, Enrolled Agent.
|
Overview |
$32.00 |
Tax Strategies for Sideline Businesses
Free Preview Available
Tax Strategies for Sideline Businesses focuses on the tax implications of running a sideline business.
Credit available for CPA, Enrolled Agent, Personal Financial Specialist.
|
Overview |
$45.00 |
Travel and Entertainment: Expenses and Deductions (2009)
This course will guide you through the ins and outs of maximizing business deductions
for travel and entertainment by providing detailed, clear explanations and practical examples
of how the tax law is applied.
Credit available for CPA, Enrolled Agent.
|
Overview |
$96.00 |
Understanding Sources of Federal Tax Authority
This course examines key IRS documents and their application to tax compliance and controversy resolution. It also reviews the fundamental authorities in the federal tax system which directly influence the content and scope of IRS organizational structure and IRS positions.
Credit available for CPA, Enrolled Agent.
|
Intermediate |
$128.00 |
Worker Classification
This course explores the continuing and escalating controversy over the classification of workers as employees or independent contractors.
Credit available for CPA, Enrolled Agent.
|
Basic |
$30.00 |
Working with Tax Losses
This course explores special rules related to net operating losses (NOLs), losses from taxpayers’ passive participation in a trade or business, sales of stock, theft, abandonment and wagering. It also covers special rules for reporting loss deductions related to exchanges or involuntary conversions of property used in a trade or business.
Credit available for CPA, Enrolled Agent.
|
Overview |
$48.00 |
