C Corporations - General Business Tax Credit

CATEGORY: Taxation

COURSE ID: CLCOP3, VERSION 4.00

(64)

Online & Mobile

1 CPE Credits

Level: Intermediate

This course presents an in-depth review of the general business tax credit, including an overview of new credits added by the Inflation Reduction Act of 2022 and a detailed discussion of the credit for increasing research activities. Topics include identifying the various credits that comprise the general business credit, calculating the allowable general business tax credit as well as any carryover, and discerning the tax treatment for research and experimental expenditures paid or incurred for tax years beginning before January 1, 2022, and after December 31, 2021. This intermediate level course is most appropriate for the professional with detailed knowledge in C corporation taxation or the professional seeking to expand his or her knowledge base and may be at a mid-level position within an organization with operational or supervisory responsibilities, or both. Scenarios presented in the text, study questions, and final exam questions require calculation and application of the complex rules.

By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.

1 Credits

$29.00

Online & Mobile

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Accreditation Information

NASBA Delivery QAS Self-Study

NASBA Field of Study Taxes 1 hour

NASBA National Registry of CPE SponsorsYes

NASBA Publication Revision Date 04/2024

Other Certifications

NY Credits : 1.0
TX Credits : 1.0
CFP Credits : 1
IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 1.0

Details by Jurisdiction

Format :Online & Mobile

C Corporations - General Business Tax Credit

Accreditation Information

Learning objectives

Course outline

Requirements