Home  ::  Log In  ::  Search :: 
Classroom-Based Programs
Conferences and Workshops
Instructor-Guided Online Courses
Live Webinars

Designations and Certificates
Magazine and Newsletter Subscriptions
Market and Research Data
Publications and Guides
Self-Study Web-Based Courses
Webinar Recordings and Packages

RC_LP_U_306.4 Evaluating Corporations
Member Price: $49.00
Nonmember Price: $79.00
Product Code: DL2-011097-WC-W
Delivery Options: N/A

Description of Product

This is a single-family/residential course.

Evaluating Corporations addresses the evaluation of tax returns for corporations and S corporations.

Businesses can incorporate as either a C corporation or as an S corporation. An S corporation is generally a smaller corporation.

A C corporation is more complex and costly to organize than other business structures, such as sole proprietorships and partnerships. Federal, state, and some local agencies monitor corporations and as a result may require more paperwork to comply with regulations. The owners of a corporation are its shareholders. The shareholders elect a board of directors to oversee the major policies and decisions.

A smaller corporation (with less than 75 shareholders, as defined by the IRS), may elect to file as a subchapter or S corporation. S corporations are small, closely held corporations operating more informally. Officers of a subchapter S corporation can be liable to stockholders for improper actions. Liability is generally limited to stock ownership, except where fraud is involved.

The module begins with a review of characteristics of partnerships. Next it looks at how to determine allowable income using Form 1120 and Form 1120S. Toward the end of the module, case studies give students the opportunity to practice the concepts presented.


  • Corporation Characteristics
  • Determine Allowable Income Using Form 1120 and Form 1120S
  • Case Studies

    Seat time approximately one (1) hour.

    Copyright 2016.

    Product Category:
    Self-Study Web-Based Courses 
    This is a self-paced, self-study course. Enroll anytime and take up to 12 months to complete the course. 
    Contact Info:

    For registration information, call (800) 793-6222 or email education@mba.org.

    Contact E-mail:
    RC_LP_U_306.4 Evaluating Corporations 
    You may also be interested in these products...
    RC_LP_U_306.2 Evaluating Sole Proprietorships
    RC_LP_U_306.3 Evaluating Partnerships
    RC_LP_U_306.1 Business Structures for Self-Empl. Borrowers

       Terms of Use & Privacy Statement

    Copyright © 2019 Mortgage Bankers Association.  All rights reserved.