Course Information

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Choice of Business Entity (Second Edition)
Author: CCH Editorial Staff

Description:
This course outlines each type of business entity found under U.S. business law statutes: the sole proprietorship, the corporation, the partnership, the limited partnership, and the limited liability company.

After this snapshot, the course examines each entity in detail, with special focus on federal tax considerations. Within this examination, special emphasis is given to “cutting edge" tax developments in choice-of-entity practice, including reasons behind the tremendous surge in choosing the limited liability company (LLC) and "disregarded entities."

Upon completion of this course, you will be able to:

  • Identify the different types of entities available to U.S. businesses
  • Identify the different types of entities available to U.S. businesses
  • Recognize the strengths and weaknesses of each type of entity
  • Understand the reasons behind the recent up-tick in LLC formations
  • Determine when “disregarded status” is effective
  • Identify recent major tax law changes that affect choice-of-entity decision

Course Details:
Price:  $48.00
Field of Study:  Taxes
Prerequisites:  None
Advanced Preparation:  None
CTEC course number:  1075-CE-0704
Course was last updated on:  02/16/10
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 3.0 CPE
QAS 3.0 CPE
Enrolled Agent (Accepted by the IRS) 3.0 CPE
CTEC Federal 3.0 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.

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