Course Information

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Choice of Business Entity
Author: CCH Editorial Staff

Description:
Choice of Business Entity outlines each type of business entity found under U.S. business law statutes: the sole proprietorship, the corporation, the partnership, the limited partnership, and the limited liability company.

After this snapshot, the course then examines each entity in detail, with special focus on federal tax considerations. Within this examination, special emphasis is given to "cutting edge" tax developments in choice-of-entity practice, including reasons behind the tremendous surge in choosing the limited liability company (LLC) and "disregarded entities."

Topics covered include:

  • Sole Proprietorship
  • C Corporations
  • S Corporations
  • General Partnerships
  • Limited Partnerships
  • Limited Liability Limited Partnerships
  • Limited Liability Companies
  • Latest Developments: Other "Hot Topics" In Choice Of Entity
  • A Look at the Stats

Course Details:
Price:  $36.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
CTEC course number:  1075-CE-8586
Course was last updated on:  12/14/06
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 3.0 CPE
QAS 3.0 CPE
CFP® (Accepted by the CFP Board) 3.0 CPE
Enrolled Agent (Accepted by the IRS) 3.0 CPE
CTEC Federal 3.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

User Reviews
Reviewer: Craig B. submitted on 12/31/2008
Exam Questions
Reviewer: Mark F. submitted on 12/30/2008
na
Reviewer: Patricia O. submitted on 12/27/2008
Testing
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