Course Topics:
- What are Earnings and Profits?
- Computation Methodology
- LLE&P Adjustments to Taxable Income
- Miscellaneous E&P Adjustments
- Adjustments to More Accurately Reflect Economic Gain or Loss
- Consolidated Return Considerations
- E&P Considerations in Corporate Transactions
- Combining Surpluses with Deficits
- Distribution Ordering
- Illustrative Computation
- Reporting Requirements
Estimated Time: 45 minutes
- Teacher: Miguel Serrano