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

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  • Licensing and disciplinary systems

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  • Federal tax procedures

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  • Legal duties and responsibilities

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Area II. Business Law

  • Agency

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  • Contracts

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  • Debtor-creditor relationships

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  • Federal laws and regulations (employment tax, qualified health plans, bankruptcy, worker classifications and anti-bribery)

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  • Business structure

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Area III. Federal Taxation of Property Transactions

  • Basis of assets

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  • Cost recovery (depreciation and amortization)

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Area IV. Federal Taxation of Individuals

  • Gross income (inclusions and exclusions)

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  • Reporting of items from pass-through entities

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  • Adjustments and deductions to arrive at adjusted gross income and taxable income

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  • Loss limitations

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  • Filing status

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  • Computation of tax and credits

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

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