Corporate Formations, Reorganizations, Acquisitions, and Liquidations
Availability
On-Demand
Cost
Member: $49.00
Non-Member: $59.00
Retired: $49.00
Educator & Government & Non-Profit Member: $49.00
Credit Offered
1 CPE Credit
Field of Study:
  • 1 Taxes

Tax consequences of corporate entity changes

With a focus on C corporations, this course delves into the tax implications of entity formations, reorganizations, acquisitions, and liquidations. You’ll review key provisions in the Internal Revenue Code and corresponding regulations that explain the taxation — or lack thereof — of changes to an entity’s corporate structure.

This U.S.-centric course is a building block to help you better understand the international tax implications of corporate structure changes for companies with global operations.

Part of a comprehensive international tax education

This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation.

This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.

Learning Outcomes

  • Recall the tax-free nature of corporate-entity formation.
  • Recognize the different tax-free reorganizations permitted under U.S. tax law and the requirements of each.
  • Identify the tax consequences of an exit event, such as liquidation, related-party sale, and third-party sale (with availability of certain elections).

Key Topics

  • Formations
  • Reorganizations
  • Acquisitions
  • Liquidations
  • Related-party sales
  • Third-party sales

Who Will Benefit

Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.

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