Tax Compliance and Planning (TCP)

4 个单元 · 16 个章节

免费 Tax Compliance and Planning (TCP) 学习笔记，适合 US CPA 学生。每个章节都覆盖一个重点主题，并附例题与可延伸到 thinka app 的练习提示。

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
Compliance for passive activity and at-risk loss limitations (excluding tax credit implications)
Gift taxation compliance and planning
Personal financial planning for individuals

Area II. Entity Tax Compliance

C corporations
S corporations
Partnerships
Trusts
Tax-exempt organizations

Area III. Entity Tax Planning

Formation and liquidation of business entities
Tax planning for C corporations
Tax planning for S corporations
Tax planning for partnerships

Area IV. Property Transactions (disposition of assets)

Nontaxable disposition of assets
Amount and character of gains and losses on asset disposition and netting process
Related party transactions, including imputed interest

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