Self-Study Video
(SSTX240/27) Surgent’s Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
Even though they have been around for several years, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. Given the rising popularity of S corporations, understanding how shareholder basis and the equity section of the balance sheet work together for tax purposes is imperative for...
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Livestream
(LITX13R/27) 2026 State Tax Trends – Rebroadcast
Stay ahead of state and local tax risk with focused guidance tailored to South Carolina requirements. This course addresses nexus standards, employee and vendor withholding issues, and audit readiness strategies to help manage SALT exposure with confidence.
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Self-Study Text
(SSTX112/27) Surgent’s Section 199A: Applications and Challenges
Section 199A has been with us since the Tax Cuts and Jobs Act of 2017 was passed. Your clients look to you for explanations and best practices to maximize the 20 percent deduction. Pass-through entities and real estate investors stand to benefit from valuable tax cuts. The average practitioner cannot afford to be uninformed on...
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Self-Study Video
(SSTX388/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/16/25)
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and...
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Livestream
(LITX14/27) Understanding S-Corporation Taxation Compensation Issues & Entity Level Taxes
Even though they have been around for several years, the tax laws pertaining to S-Corporations remain some of the more difficult areas of the Internal Revenue Code. In this course, we will examine how S-Corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S-Corporation...
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Self-Study Text
(SSTX163/27) Surgent’s Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules.
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Self-Study Video
(SSTX377/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/17/25)
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and...
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Self-Study Video
(SSTX342/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/27/24)
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and...
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Self-Study Video
(SSTX369/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/8/25)
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and...
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Self-Study Video
(SSTX150/27) Surgent’s Tax Reporting for Executive Compensation
This comprehensive course delves into the intricate world of executive compensation, focusing on the taxation and reporting procedures for various types of compensation arrangements. Participants will gain a deep understanding of the key differences between incentive stock options (ISOs) and nonqualified stock options (NQSOs), as well as the tax treatment and reporting requirements for restricted...
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