Corporate Formations, Reorganizations, Acquisitions, and Liquidations
Corporate formations, reorganizations, acquisitions, and liquidations CPE provides a practical overview of the federal tax rules governing corporate transactions. Learn how IRC Section 351, tax-free reorganizations, acquisitions, and liquid
CPE Credit
1.0 Hours
DELIVERY METHOD
Self-Study (On Demand)
LEVEL
Basic
PREREQUISITES
Introductory federal income tax knowledge recommended
PRICING
$119.50 per year
Course Description
Corporate formations, reorganizations, acquisitions, and liquidations CPE introduces the core tax principles that apply to corporate transactions and restructuring activities. This course covers the federal income tax treatment of corporate formations under IRC Section 351, as well as key rules governing reorganizations, acquisitions, and liquidations.
Participants will gain a clear understanding of how these transactions are structured, when they qualify for tax-deferred treatment, and how tax consequences are allocated between corporations and shareholders. The course also explores practical considerations for planning, compliance, and reporting in corporate tax engagements.
What You’ll Learn
After completing this course, you will be able to:
- Understand the tax treatment of corporate formations under IRC Section 351
- Identify requirements for tax-free corporate reorganizations
- Distinguish between taxable and non-taxable corporate acquisitions
- Recognize tax implications of corporate liquidations
- Analyze shareholder vs corporate-level tax consequences in corporate transactions
Who This Course Is For
This course is designed for:
- CPAs and tax professionals working with corporate clients
- Accounting professionals involved in corporate tax transactions and restructuring
- Advisors supporting mergers, acquisitions, and business reorganizations
- Professionals seeking to strengthen knowledge of corporate formations and reorganizations
Key Topics Covered
Key topics addressed in this course include:
- Corporate formations under IRC Section 351
- Tax-free and taxable corporate reorganizations
- Corporate acquisitions and restructuring transactions
- Tax implications of corporate liquidations
- Shareholder vs corporate-level tax consequences
- Planning considerations in corporate tax transactions
Why This Course Matters
Corporate formations, reorganizations, acquisitions, and liquidations are fundamental to business structuring and restructuring, with significant tax implications for both corporations and shareholders. A strong understanding of these rules is essential for ensuring compliance and identifying tax-efficient strategies.
This course helps professionals apply federal tax principles to real-world corporate transactions, improving decision-making and advisory capabilities. For additional guidance, professionals may refer to IRS resources on corporate tax transactions.
Explore additional CPE courses in Taxes available through NINJA CPE.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.
Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
