November 16, 2023


1 Total CPE Credits


Webinar (CA): Entity Choice: Federal Taxation of Business Operation 2023

  • Instructor

    John McWilliams

Learning Objectives

• Identify and evaluate differences in tax rates applicable to corporations and individuals
• Analyze the significance of differences between the corporate and individual treatment of capital gains and losses
• Understand the importance of the self-employment tax and FICA/ Medicare taxes
• Identify and analyze tax planning opportunities using differences in tax rates

Major Topics

• Basics of the taxation of partnerships, S corporations, corporations not making the S election
• Tax rates applicable to taxable income reported by a corporation not making the S corporation election
• Tax rates applicable to ordinary taxable income of partnerships and S corporations which is allocated to individual taxpayers
• Tax rates applicable to long term capital gain allocated to individual partners or shareholders of S corporations
• Comparison of corporate and individual tax rates
• Tax planning opportunities using differences in tax rates
• Comparison of tax savings for losses based on the choice of entity
• The self-employment tax and FICA/ Medicare taxes
• The individual alternative minimum tax

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Overview


An understanding of the taxation of individuals, corporations, S corporations and partnerships

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPA’s, financial professionals, attorneys, and other tax practitioners


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 49 49
  • COCPA Non-Member

    $ 59 59
    Your Price

Please login to register.