Section 962: Should I be Taxed as Corporation? Webcast | 4203817A

Course Details

Date

Friday, September 11, 2020

9:00am – 10:00am
(Registration: 8:30am)

Field of Study

Taxation

Course Number

4203817A

CPE Credit

1 hour CPE credit

Level of Knowledge

Overview

Vendor

CalCPA Education Foundation

Prerequisites

None.

Description




The new international tax rules now make most foreign corporation income immediately taxable to U.S. shareholders (via the Subpart F and GILTI rules). Section 962 gives individual taxpayers an election to be taxed on Subpart F income and GILTI at corporate tax rates (21%) rather than individual tax rates (as high as 37%). Should individual shareholders make this election? (Hint: the election's consequences are not all rainbows and unicorns.)

Highlights

None.

Objectives




*Recognize effects of Section 962 election
*Determine whether Section 962 election is beneficial in a variety of structures

Designed For

None.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$37.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$50.00
Your Price $50.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

View All Webcasts