The C Corporation Taxation Workshop is designed for tax professionals who want to strengthen their understanding of key C corporation tax topics. The program examines core aspects of C corporation taxation, including structural characteristics, income tax provision fundamentals, deferred taxes, and the timing rules governing income and expense recognition. Additional topics include stock and asset sales, consolidated return groups, qualified small business stock, and corporate tax planning considerations. Participants will also explore the tax treatment of capital gains, net operating losses, dividends received deductions, charitable contributions, and other issues that commonly arise in C corporation tax engagements.

Through instructor-led discussion, group activities, tax research exercises, detailed computations, and case studies based on client fact patterns, participants will apply relevant tax rules and concepts to common C corporation tax issues. The program emphasizes practical application, including evaluating acquisition structures, analyzing consolidated return and loss limitation considerations, calculating deferred tax positions, and assessing current federal tax developments and their potential planning implications. Participants will use these concepts to evaluate real-world business situations and formulate appropriate tax recommendations.