Taxation and Regulation (REG)
5 个单元 · 23 个章节
免费 Taxation and Regulation (REG) 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. 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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