Taxation and Regulation (REG)

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US CPA の学習者向けの無料Taxation and Regulation (REG)学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

Area I. Ethics, Professional Responsibilities and Federal Tax Procedures

Ethics and responsibilities in tax practice
Licensing and disciplinary systems
Federal tax procedures
Legal duties and responsibilities

Area II. Business Law

Agency
Contracts
Debtor-creditor relationships
Federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications and anti-bribery)
Business structure

Area III. Federal Taxation of Property Transactions

Basis of assets
Cost recovery (depreciation and amortization)

Area IV. Federal Taxation of Individuals

Gross income (inclusions and exclusions)
Reporting of items from pass-through entities
Adjustments and deductions to arrive at adjusted gross income and taxable income
Loss limitations
Filing status
Computation of tax and credits

Area V. Federal Taxation of Entities (including tax preparation)

Differences between book and tax income (loss)
C corporations
S corporations
Partnerships
Limited liability companies
Tax-exempt organizations

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