GS 817 Audio: Personal Tax Planning episodes:

• September 24, 201218-2 Compute a corporation’s earnings and profits and calculate the dividend amount received by a shareholder.

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• September 24, 201218-3 Identify situations in which a corporation may be deemed to have paid a “constructive dividend” to a shareholder.

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• September 24, 201221-4 Determine the tax consequences of proportionate liquidating distributions.

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• September 24, 201221-5 Explain the significance of disproportionate distributions.

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• September 24, 201221-6 Explain the rationale for special basis adjustments, determine when they are necessary, and calculate the special basis adjustment for dispositions and distributions.

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• September 24, 20121-1 Demonstrate the influence of taxes on basic business, investment, personal and political decisions.

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• September 24, 20121-2 Discuss what constitutes a tax and the general objectives of taxes.

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• September 24, 20121-5 Apply appropriate criteria to evaluate alternate tax systems.

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• September 21, 201216-1 Describe the corporate income tax formula, compare and contrast the corporate to the individual tax formula, and discuss tax considerations relating to corporations’ accounting periods and accounting methods.

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• September 21, 201216-2 Identify common book-tax differences, distinguish between permanent and temporary differences, and compute a corporation’s taxable income and regular tax liability.

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