Consolidated Tax Returns - Calculating Income

CATEGORY: Taxation

COURSE ID: CLCNS2, VERSION 4.00

(240)

Online & Mobile

3 CPE Credits

Level: Intermediate

This course introduces the computation of taxable income for the purpose of filing a consolidated tax return. Taxable income for a consolidated group includes both the computation of separate taxable income or loss as well as the consolidated taxable income or loss. The regulations include provisions addressing dual consolidated losses as well. This course presents the applicable Sections of the Code to address the computation and reporting by a consolidated group its separate taxable income or net operating loss as well as the consolidated amounts.

3 Credits

$69.00

Online & Mobile

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Accreditation Information

NASBA Delivery QAS Self-Study

NASBA Field of Study Taxes 3 hours

NASBA National Registry of CPE SponsorsYes

NASBA Publication Revision Date 07/2024

Other Certifications

NY Credits : 3.0
TX Credits : 3.0
IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 3.0
IRS Non-Credentialed Return Preparer Credits : Federal Tax - 3.0

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Format :Online & Mobile

Consolidated Tax Returns - Calculating Income

Accreditation Information

Learning objectives

Course outline

Requirements