CPA Regulation (REG) Help - Learn by Concept

Learn by Concept

Concepts

• CPA Regulation (REG)

  • Business Law - Bankruptcy

    • Bankruptcy Relief for Business & Individuals

    • Distribution of Assets Under Bankruptcy

    • Surety Agreements

  • Business Law - General

    • Agency Relationships

    • Contract Law

    • Federal Securities Regulations

  • Corporate Income Tax Deductions

    • Charitable Contribution Deduction

    • Deductible & Non-Deductible Corporate Expenses

    • Dividends Received Deductions

  • Individual income Tax - Exemptions, Credits, & Deductions

    • Common Tax Credits

    • Individual Adjustments & Deductions

    • Tax Exempt Income Items

  • Individual Income Tax - Sources of Taxable Income

    • Flow-Through Income Items

    • Passive Income & Losses

    • Taxable Income Items

  • Individual Tax Issues

    • Alternative Minimum Tax

    • Dependents

    • Sale of Principal Residence

    • Selecting a Filing Status

    • Taxable Income

  • Special Issues in Corporate Taxation

    • Accumulated Earnings Tax

    • Liquidating & Non-Liquidating Distributions

    • Personal Holding Company Tax

  • Special Issues in Taxation of Organizations

    • Book/Tax Differences

    • Consolidated Tax Returns

    • Tax Exempt Organizations

  • Taxation of Estates

    • Distributable Net Income

    • Taxable Estate

    • Taxable Income from Trusts & Estates

  • Taxation of Flow-Through Entities

    • Eligibility Requirements for S Corps

    • Realized & Recognized Gains in Formation/Liquidation

    • Shareholder & Partnership Basis

    • Tax Treatment of Distributions to Partnerships & Shareholders

  • Taxation of Gifts

    • Basis of Assets Received by Gift or Inheritance

    • Holding Period

    • Taxable Gifts

  • Taxation of Property Transactions

    • Cost Recovery (Depreciation, Depletion, & Amortization)

    • Involuntary Conversions

    • Like Kind Exchanges

    • Stock Issuance in Exchange for Property & Services