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Basis of the Entity

Tax CE >> Oregon >> Tax Preparer

Study Level: Basic
Delivery Method: Online self-study
Provider of Record: WebCE
Applied Tax Law: 2015
Field of Study: Taxes
Prerequisites: None

Course Description:

This video-based course, presented by well-known author and presenter Larry Gray CPA, provides instruction and real world examples of how to track basis of the entity, the inside basis and outside basis. The course focuses on Partnerships, S-Corps and C-Corps.

Topics  include:

  • Stock basis, owner and third party debt
  • Cover inside and outside basis
  • Review of the general rules and special rules covering basis

Learning Objectives:

Upon completing this course participants will be able to:

  • Identify the types of basis and types of entities;
  • Identify the key factors that affect the basis of the entity;
  • Determine how gains, losses, or gifts effect the basis of Partnerships;
  • Determine  how distributions or contributions effect S-Corps, C-Corps and the owners or shareholders basis.

Film Date: September 2015