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Course Levels
The following are the associated explanations of the course level definitions used for CCH Incorporated's continuing education courses.

Basic
Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.

Intermediate
Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.

Advanced

Focuses on the development of in-depth knowledge, a variey of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower-level professionals with specialized knowledge in a subject area.

Update

Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.

Overview

Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels.

Products  »  Finance  »  Accounting  »  Learning Center Core Library   » Business Taxation

Business Taxation

Course Title Level Credits
Accumulated Earnings and Personal Holding Company Taxes

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.

 Basic 3.0 CPE
Amortization Rules (Third Edition)

This course covers the basics of amortization rules and updates you on recent developments in the area.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE
Bankruptcy Act of 2005

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 2.0 CPE
Capital Gains and Losses: Taxation Fundamentals (Second Edition)

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 4.0 CPE
Capital Gains, Dividends and Income Brackets: Impact of the Reduced Tax Rates (Second Edition)

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 2.0 CPE
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 3.0 CPE
Cars: Expenses and Deductions (2007-2008)

Cars: Expenses and Deductions (2207-2008) 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 CFPTM, CPA, Enrolled Agent.

 Basic 6.0 CPE
Choice of Business Entity

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 CFPTM, CPA, Enrolled Agent.

 Overview 3.0 CPE
Consolidated Returns: Overview

This course provides an overview of the federal tax rules that govern consolidated returns.
Credit available for CPA, Enrolled Agent.

 Overview 5.0 CPE
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 4.0 CPE
Corporate Tax Part 1: Formation and Operation (Second Edition)

This course provides essential information regarding the formation and taxation of corporations.
Credit available for CPA, Enrolled Agent.

 Basic 5.0 CPE
Corporate Tax Part 2: Distributions (Second Edition)

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 6.0 CPE
Corporate Tax Part 3: Reorganizations (Second Edition)

This course provides essential information regarding the 7 basic types of tax-free corporate reorganizations.
Credit available for CPA, Enrolled Agent.

 Basic 4.0 CPE
Depreciation Course (2008 Edition)

The Depreciation CPE Course 2008 Edition is a self-paced CPE course created for anyone who wishes to better comprehend the basics of depreciation.
Credit available for CPA, Enrolled Agent.

 Overview 6.0 CPE
Domestic Production Activities Deduction: Evolving Rules

This course explains the new Code Sec. 199 domestic production activities deduction (also know as the manufacturing deduction).
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 2.0 CPE
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 2.0 CPE
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 3.0 CPE
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 3.0 CPE
Health Care Options and the Tax Rules That Affect Them

This course focuses on health care options and the tax rules that affect them.
Credit available for CPA, Enrolled Agent.

 Overview 2.0 CPE
Home Office: Expenses and Deductions (2007-2008 Edition)

This course will guide you through the ins and outs of maximizing business deductions for home offices.
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 5.0 CPE
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 3.0 CPE
IRS Enforcement Programs

This course provides an overview of recent IRS enforcement programs and highlights the plans of the IRS in the future.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 3.0 CPE
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 2.0 CPE
Kess on the 2004 Tax Legislation: Insights and Strategies

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 CFPTM, CPA, Enrolled Agent, Personal Financial Specialist.

 Update 6.0 CPE
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 3.0 CPE
New Tax Breaks from Congress: Energy Incentives, Hurricane Relief and Phased-In Benefits

This course reviews new tax breaks from Congress, including energy tax incentives, hurricane relief and phased-in benefits.
Credit available for CPA, Enrolled Agent.

 Update 3.0 CPE
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 6.0 CPE
Passive Activity Loss Limitations

This course provides an overview of the passive activity loss rules.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 3.0 CPE
S Corporations (Fifth 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 4.0 CPE
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 5.0 CPE
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.

 Intermediate 4.0 CPE
Tax Accounting Methods (Second Edition)

Tax Accounting Methods (Second Edition) provides an overview of the basic rules and will help practitioners gain a full understanding of this tax accounting concept.
Credit available for CFPTM, CPA, Enrolled Agent.

Basic 3.0 CPE
Tax Accounting Periods (Second Edition)

This CPE course provides an overview of the basic rules for tax accounting periods and concepts.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 2.0 CPE
Tax Accounting: Inventories (Second Edition)

Tax Accounting: Inventories provides an overview of the basic rules regarding inventory concepts, including applicable provisions and current developments.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 2.0 CPE
Tax Breaks for Energy Conservation for Individuals and Businesses

This course focuses on individual and business tax breaks for energy conservation that were brought about by the Energy Tax Incentives Act of 2005.
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 2.0 CPE
Tax Breaks for Going Green

This course describes tax breaks for going "green" for both individuals and businesses.
Credit available for CPA, Enrolled Agent, Personal Financial Specialist.

 Basic 2.0 CPE
Tax Considerations in Starting and Terminating a Business (Second Edition)

The focus of this course is on the tax considerations in starting a business.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 2.0 CPE
Tax Credits: Business (Third Edition)

Tax Credits: Business provides you with an overview of the tax credits available to businesses, from sole proprietorships to large corporations. It reviews the basic requirements for claiming these credits, along with their interrelationships and limitations.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 4.0 CPE
Tax Strategies for Sideline Businesses

Tax Strategies for Sideline Businesses focuses on the tax implications of running a sideline business.
Credit available for CFPTM, CPA, Enrolled Agent, Personal Financial Specialist.

 Basic 2.0 CPE
Travel and Entertainment: Expenses and Deductions (2007-2008)

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 CFPTM, CPA, Enrolled Agent.
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Update 6.0 CPE
 
 
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Business Taxation