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Corporate and Partnership Income Taxation

Exam Questions: 60
Course Level: Basic
Pages: 720 | Content: 710, Supplemental: 10
NASBA Area of Study: Taxes
Not Acceptable for: N/A
Version: 5180V

This course shows how to prepare 2022 corporate and partnership tax returns. It discusses the general tax laws that apply to ordinary domestic corporations as well as line item instructions to assist in the completion of corporate tax returns. It also explains how the income tax law applies to partnerships and partners, and provides detailed line item instructions to assist in the completion of partnership tax returns. PLEASE NOTE: Course material is similar to #5810: Partnership General Tax Information and #6200: Corporate General Tax Information; therefore, we recommend that you should not take #5810 and/or 6200 in the same CPE reporting period. All course material provided. No prerequisites. Course level: Basic.

EA Program Approval Number: ZX34G-T-00531-23-S

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Course Information

Table of Contents
  • Corporations
  • Partnerships
Objectives
  • To recognize how the general tax laws apply to ordinary domestic corporations
  • To recognize how the income tax law applies to partnerships, as well as partners
  • To identify which partnership items partners must include on their partnership return

PLEASE NOTE: CPE credit measurement is based on NASBA Registry and QAS guidelines of one credit for every 50 minutes. Credit calculation may vary in different states — check with your State Board of Accountancy. Unless otherwise noted in the specific course description, no advanced preparation is required in order to register or complete any PES CPE course. Use of materials or services provided by Professional Education Services, LP ("PES") are governed by the Terms and Conditions stated on PES' website www.mypescpe.com. PES provides these courses with the understanding that it is not providing any accounting, legal, or other professional advice and assumes no liability whatsoever in connection with its use. PES has used diligent efforts to provide quality information and material to its customers, but does not warrant or guarantee the accuracy, timeliness, completeness, or currency of the information contained herein. Ultimately, the responsibility to comply with applicable legal requirements falls solely upon the individual licensee, not PES. PES encourages you to contact your state Board for the latest information and to confirm or clarify any questions or concerns you have regarding your duties or obligations as a licensed professional.