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Surgent's Ground Rules for Consolidated Tax Returns (RCTR)

 Fri, 11/09/2018 from 1:00 pm to 4:30 pm
19 / 2-61030
Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
$139.00 Regular Registration
Designed For:

Identify the principal issues associated with preparing a corporate consolidated income tax return Prepare a tax professional to prepare or review a consolidated tax return


A basic understanding of the income taxation of corporations

Corporations are entitled to file their own separate income tax returns, but certain related corporations are entitled to file a consolidated income tax return. A corporate consolidated tax return is a method used to determine the tax liability of a group of affiliated corporations based on the theory that the businesses of the affiliated group represent a single economic enterprise and should be taxed as such. Complex Treasury regulations modify the aggregate results of the consolidated group by providing special rules for certain items and adjusting for intercompany transactions. This program is a 4-hour examination of the rules relating to preparing corporate income tax returns on a consolidated basis.

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Advanced

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.