Course Details

Course name:

Corporations and Partnerships

Course number:

1010.05

Number of questions:

Review: 50
Final exam: 50

Prerequisite:

None

Course level:

Basic

Recommended CPE credit:

5 CPE hours

Recommended study time:

10 hours

Course format:

Interactive self study
CPE credit calculated as 50% of total study time (i.e. 100 minute hour)

Reference texts:

1) IRS 2005 Publication 542 Corporations
(22 pages)

2) IRS Publication 541 Partnerships
(14 pages)

3) IRS Form 1120S Instructions
(22 pages)

Free downloads from www.irs.gov

Course last updated:

May 18, 2006

Subject classification:

Taxation

Learning objective:

To understand how the income tax law applies to partnerships, partners and corporations.