Academy Page 21

Technical insights and deep-dives in Academy.

Magazine / Academy

Ch3. Corporate Income Tax — The Structure of Business Taxation

May 5, 2026 · OIYO Editorial

The taxpayers subject to US corporate income tax, the computation of taxable income, the concepts of deductions and non-deductible items, the Schedule M-1 book-tax reconciliation, federal corporate tax rates, and special provisions for small businesses. The third lecture in the Tax Law Essentials series.

Magazine / Academy

Ch3. Corporate Income Tax — Tax Structure and Rates

May 13, 2026 · OIYO Editorial

Corporate income tax taxpayers, the computation of taxable income for a C-corporation, the Schedule M-1 book-tax reconciliation, the federal corporate tax rate, and key non-deductible items. The third lecture in the Tax Law Foundations series.