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

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

Computation of tax and credits

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

Differences between book and tax income (loss)

Limited liability companies

Tax-exempt organizations

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