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C Corporations - Related Party Transactions

Provider: CeriFi Checkpoint Learning

Taxes 1 CPE Credits Intermediate QAS self study IRS EA Federal Taxation
This course presents an in-depth review of related party transactions including determining stock ownership through the related party attribution rules, the tax treatment of expenses paid by accrual-basis corporations to cash-basis taxpayers, criteria for bad debt deductions with related party loans, and income tax consequences for sales of depreciable and nondepreciable assets to related parties.

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