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

    笔记

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

    笔记

  • Gift taxation compliance and planning

    笔记

  • Personal financial planning for individuals

    笔记

Area II. Entity Tax Compliance

Area III. Entity Tax Planning

  • Formation and liquidation of business entities

    笔记

  • Tax planning for C corporations

    笔记

  • Tax planning for S corporations

    笔记

  • Tax planning for partnerships

    笔记

Area IV. Property Transactions (disposition of assets)

  • Nontaxable disposition of assets

    笔记

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

    笔记

  • Related party transactions, including imputed interest

    笔记

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