Taxation and Regulation (REG)

5個單元 · 23個課題

免費的Taxation and Regulation (REG)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. 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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