Continuing Professional Education · Self-Study
C Corporation Taxation
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 8 CPE credits
- Lessons
- 8 lessons
- Field of study
- Taxes
- Pass requirement
- 70% to pass
Lessons
0 of 8 completed- Formation: §351 control, boot & basisNot started~88 min
- Operating Deductions: §§162, 163(j), 274, 195/248, 461Not started~88 min
- The corporate AMT: §55's 15% book-minimum taxNot started~89 min
- Distributions: §301Not started~88 min
- Redemptions: §302 tests, §303 death redemptions & §304 salesNot started~88 min
- QSBS: the §1202 exitNot started~88 min
- NOLs and §382 ownership-change limitsNot started~91 min
- The E&P Study: §312Not started~89 min
Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.
Course details
Program information
- Delivery method
- QAS Self-Study
- Program level
- Intermediate — Intermediate: applies corporate tax computation rules to realistic business scenarios.
- Prerequisites
- Basic federal income tax
- Advance preparation
- None
- Final exam
- 70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
- Content last reviewed
- 2026-09-22
- Accessibility
- Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally audited.
- Refund policy
- Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued the course is considered complete and is no longer refundable, because the CPE credit has been earned. Request by emailing [SUPPORT EMAIL] with your full name, course title, and order or enrollment confirmation details. Approved refunds are returned to the original payment method within 10 business days of approval, with written confirmation. If [SPONSOR ENTITY] discontinues a course before you complete it, you receive an automatic full refund or, at your option, transfer of enrollment to a replacement course. This policy does not limit any rights you may have under applicable consumer-protection law in [STATE].
- Complaint resolution
- Draft — pending attorney and CPA review. Email [SUPPORT EMAIL] with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail. We acknowledge receipt within 2 business days. We investigate and provide a written response within 10 business days of acknowledgment; if more time is needed we will tell you why and give a revised date. Complaints and resolutions are documented and retained for [RETENTION PERIOD]. If you are not satisfied, escalate to [TITLE] at [EMAIL]. Nothing in this policy prevents you from contacting NASBA or your state board of accountancy.
CPE credit basis
NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. Formation: §351 control, boot & basis | 9,147 | 20 | 87.8 min · 1.5 credits | 1 credit |
| 2. Operating Deductions: §§162, 163(j), 274, 195/248, 461 | 9,181 | 20 | 88 min · 1.5 credits | 1 credit |
| 3. The corporate AMT: §55's 15% book-minimum tax | 9,440 | 20 | 89.4 min · 1.5 credits | 1 credit |
| 4. Distributions: §301 | 9,092 | 20 | 87.5 min · 1.5 credits | 1 credit |
| 5. Redemptions: §302 tests, §303 death redemptions & §304 sales | 9,197 | 20 | 88.1 min · 1.5 credits | 1 credit |
| 6. QSBS: the §1202 exit | 9,225 | 20 | 88.2 min · 1.5 credits | 1 credit |
| 7. NOLs and §382 ownership-change limits | 9,735 | 20 | 91.1 min · 1.5 credits | 1 credit |
| 8. The E&P Study: §312 | 9,328 | 20 | 88.8 min · 1.5 credits | 1 credit |
Please read
Educational material only. This course is for continuing professional education and does not constitute tax advice or authoritative guidance. Verify all figures and requirements against the current primary authorities: the Internal Revenue Code, Treasury regulations, IRS forms and instructions, and current IRS guidance. Tax provisions change; this course reflects research conducted in September 2026.