Course Information

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Consolidated Returns: Overview
Author: Bruce A. McGovern

Description:
This course provides an overview of the federal tax rules that govern consolidated returns. It examines several significant topics.

These include the corporations eligible for consolidated filing, how eligible corporations elect to file a consolidated return, and the manner of determining a consolidated group's federal tax liability. Intercompany transactions and adjustments to stock basis and earnings profits are also covered. Examples and flowcharts are used to illustrate course concepts.
Course Details:
Price:  $60.00
Field of Study:  Taxation
Prerequisites:  Basic understanding of corporate taxation
Level:  Overview
CTEC course number:  1075-CE-5160
Course was last updated on:  09/12/07
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Library:
Learning Center Core
Tax Return Preparation

Technical Requirements:
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Credit Available For: Units
CPE 5.0 CPE
QAS 5.0 CPE
Enrolled Agent (Accepted by the IRS) 5.0 CPE
CTEC Federal 5.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

User Reviews
Reviewer: Patricia O. submitted on 12/26/2008
Testing
Reviewer: Ben R. submitted on 12/01/2008
Well laid out
Reviewer: Jim M. submitted on 11/13/2008
material
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