Checkpoint Learning

Course Detail

C Corporations - General Business Tax Credit   Updated

CATEGORY: Taxation
COURSE ID: CLCOP3, VERSION 4.00
(50)
  Online & Mobile
1 CPE Credits

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.

Add to Cart         Preview
/

Accreditation Information

Learning objectives

Course outline

Requirements