Taxation of Corporations

The panel covering corporations taxed under Subchapter C of the Tax Code will review the tax implications of:

Contributions, including with respect to in-kind assets
Earnings and profit, redemptions, and liquidations
Death of a shareholder; redemptions to pay the estate tax
Tax-free reorganizations
Passive income and accumulated earnings
QSBS
Unvested stock and IRC Section 83(b)

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

01/18/2025

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2024

1.50 total credit hours including

Substantive Law

Status:

Available for credit

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2026

2.00 total credit hours including

General

Status:

Approved

2.00 credit hours

Available until:

12/31/2025

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2025

2.00 total credit hours including

General

Status:

Self apply

2.00 credit hours

Available until:

07/18/2024

1.50 total credit hours including

General

Status:

Applied for upon completion

1.50 credit hours

Available until:

12/31/2023

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2025

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/18/2028

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2025

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

12/31/2023

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/18/2024

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Applied for upon completion

1.50 credit hours

Available until:

01/18/2025

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/18/2025

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2026

1.80 total credit hours including

General

Status:

Available for credit

1.80 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/18/2025

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

01/18/2026

1.80 total credit hours including

General

Status:

Reciprocity

1.80 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2028

1.50 total credit hours including

Areas of Professional Practice

Status:

Approved

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Applied for upon completion

1.50 credit hours

Available until:

12/31/2023

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

12/31/2024

2.00 total credit hours including

General

Status:

Applied for

2.00 credit hours

Available until:

01/18/2026

1.50 total credit hours including

Substantive

Status:

Available for credit

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2025

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2025

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

12/31/2023

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2024

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

12/31/2023

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2026

1.80 total credit hours including

General

Status:

Approved

1.80 credit hours

Available until:

01/18/2026

1.50 total credit hours including

Law & Legal Procedure

Status:

Applied for

1.50 credit hours

Available until:

01/18/2028

1.80 total credit hours including

General

Status:

Applied for

1.80 credit hours

Available until:

01/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/18/2024

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/18/2026

$00

NON-MEMBERS

$00

MEMBERS

$00

SECTION MEMBERS

$00

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The ABA will seek 1.5 hours of CLE credit in 60-minute states, and 1.8 hours of CLE credit for this program in 50-minute states. Credit hours are estimated and are subject to each state???s approval and credit rounding rules. Please visit www.americanbar.org/mcle for general information on CLE at the ABA.

Speakers

Evgeny Magidenko, Minna Christine Yang

Product Code

RP2212TRE2OLC

Duration

Publication Date

1/19/2023 12:00:00 AM

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Resources

Government & Regulation

Practice Specialties

Public Interest

Career & Practice

Industry

Taxation of Corporations

Taxation of Corporations

Select your state to learn more about the credit details and status of CLE application. Credit is not available for states not listed.