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Who Gets the Income? Assignment Issues in S Corporations

date
August 13, 2026
|
3:00 pm
Credit
1 IRS CE/CTEC/NASBA CPE*
Description

This program examines the federal income tax assignment-of-income doctrine and its application to individuals and closely held corporations. Participants review the §61 gross-income foundation and the judicial rule that service income is taxed to the person who earns it, the two-element control test for taxing service income to a corporation, and the employment-agreement and corporate-documentation requirements needed to support proper assignment of income among the taxpayer, an S corporation, or another entity.

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*Self-Study recording available for IRS CE Credit only (NO CPE)

NASBA Field of Study: Taxes

IRS Program #: 7Q3WU-T-00960-26

CTEC Course #: 6248-CE-00314

Price
$59.00
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Meet Your Speakers

Allan J. "A.J." Reynolds

,

EA

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