Any Corporate Tax Planning Tips, Strategies And Ideas?

Your title says "Corporate" tax planning tips, and regular C Corporations have no preferential capital gains rates, and C Corp rates are not set to change so there would be no point to accelerating income in 2012 in general. If you are talking about an S Corporation, then it likely makes sense to bring the income into 2012 if you would be forced to take it soon in 2013 assuming you are a high income earner. There are many more opportunities, it really depends on your specific situation.