Tax Compliance and Planning (TCP)

4個單元 · 16個課題

免費的Tax Compliance and Planning (TCP)學習筆記，專為US CPA學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。

Area I. Tax Compliance and Planning for Individuals and Personal Financial Planning

  • Individual compliance and tax planning considerations for gross income, adjusted gross income, taxable income and estimated taxes

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  • Compliance for passive activity and at-risk loss limitations (excluding tax credit implications)

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  • Gift taxation compliance and planning

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  • Personal financial planning for individuals

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Area II. Entity Tax Compliance

Area III. Entity Tax Planning

  • Formation and liquidation of business entities

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  • Tax planning for C corporations

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  • Tax planning for S corporations

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  • Tax planning for partnerships

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Area IV. Property Transactions (disposition of assets)

  • Nontaxable disposition of assets

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  • Amount and character of gains and losses on asset disposition and netting process

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  • Related party transactions, including imputed interest

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