Module 1 | Module 2 | Module 4
Module 3: C Corporation Taxation - Operations
1.C Corps – Gross Income, Exclusions, Capital Gain & Loss
A.Stock Transferred in Satisfaction of Debt
B.Bond Issue Premium & Discount and Miscellaneous Income
C.Corporate Capital Transactions – Net Capital Gains
D.Corporate Capital Transactions – Deductibility of Capital Losses
E.Corporate Capital Transactions – Carryover of Net Capital Loss
2.C Corps – NOLs, Passive Loss, Organizational & Startup Costs
A.Corporations – Net Operating Loss Adjustments
B.Corporations – Net Operating Loss Carryovers
C.Corporations – Passive Losses
D.Organizational Costs and Startup Costs – Qualifying Expenses
E.Organizational Costs and Startup Costs – Making the Election
F.Organizational Costs and Startup Costs – Computing Deduction
