Video: REG – Dividends Received Deduction

13. Oct, 2009 7 Comments

CPA Exam Review instructor Phil Yaeger of Yaeger CPA Review has done a special teaching segment for another71.com readers over dividend received deductions for Corporate Taxation. People studying for the Regulation section of the CPA Exam will want to pay special attention to this and know how to work these problems.

Here is the scenario for the video segment:

Corporate Tax – Dividend Received Deduction

1. Corporation A has income from sales of $20,000 and dividend income of $10,000, with business expenses of $22,000. Corporation A is eligible for the 80% dividend received deduction. What is the dividend received deduction for Corporation A?

2. In the above example, assume that all the facts are the same except that the business expenses are now $22,001. What is the dividend received deduction for Corporation A?

For best results, I would work the question yourself and then watch the video. This was my strategy while going through the Yaeger REG HomeStudy and I found it highly effective.

(Phil mentions a PDF in the video, but I have copied the question on the PDF to this post)


Phil also goes over this extensively in the Yaeger CPA Review Regulation HomeStudy, which is what I used to score a 92 on Regulation.

The Yaeger CPA Review Regulation HomeStudy Course includes:

  • 10 DVDs (approx 38 hours of teaching)
  • Wiley CPA Review Regulation book
  • Wiley CPA Review Regulation software
  • Instructor handouts
  • Instructor Hotline

    • You can save $150 on the Regulation HomeStudy by using the discount code(s):

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    Read more about the Regulation HomeStudy.

7 Responses to “Video: REG – Dividends Received Deduction”

  1. Matt 27. Oct, 2009 at 6:32 pm

    Studying for the REG exam and found these helpful. Thank you Phil.

  2. sickostudyin 31. Oct, 2009 at 2:42 pm

    I also found these videos to be very helpful in studying REG. Thanks for the free posts!

  3. Anonymous 31. Oct, 2009 at 9:04 pm

    I also found this very helpful, please continue putting these posts.

  4. QCPA 01. Nov, 2009 at 10:56 am

    It is very helpful; please continue doing these; if you can do one with sections 1231, 1245, and 1250 I will appreciate

    Thanks a lot to Jeff for this wonderful site and to Phil for his time!

  5. Krystle 02. Nov, 2009 at 1:36 pm

    I found this very, very helpful and very easy to understand. I was having a lot of trouble with the corporate taxation par and this really brightened my day. Thank you Phil and you are doing an excellent job at explaining! :)

  6. Matt 09. Nov, 2009 at 1:38 pm

    Where’s the propel??

  7. Jeff - another71.com 09. Nov, 2009 at 1:43 pm

    “Where’s the propel??”

    Classic!