Course Information
Course No:
99161
Course Name:
Small Business Taxes - Part I
Field of Study:
Taxation
Course Material:
Book: J.K. Lasser's Small Business Taxes 2008 by Barbara Weltman
Program outline:
This is the first course of two courses that together provide a very comprehensive knowledge on small business taxes.
This course shows you how the entity type and the operation of a small business affect its taxes.
It provides detailed descriptions of various forms of business organizations and their tax advantages and disadvantages
to small businesses. Applicable tax laws and tax forms for each type of business organization are also covered.
This course also shows how to change from one form of business organization to another. It includes: detailed coverage of
accounting periods and accounting methods; tax treatments of income from various business operations, capital
gains and capital losses; the limitation of business losses; carrybacks and carryovers of net operating losses; and tax
treatment of gains and losses from sales of business property.
Learning objectives:
To learn about small business organization, income and losses and how they affect taxes.
Program level:
Basic
Program prerequisites:
None
Advance preparation:
None
Delivery method:
Self-study
Amount of recommended CPE credit:
8 hours
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the program.
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