Brainscape
Find Flashcards
Make Flashcards
Why It Works
More
Educators
Businesses
Tutors & resellers
Content partnerships
Academy
About
Educators
Teachers & professors
Content partnerships
Tutors & resellers
Businesses
Employee training
Content partnerships
Tutors & resellers
Academy
About
Log in
Log in
Get Started
Brainscape's Knowledge Genome
TM
Entrance Exams
Professional Certifications
Foreign Languages
Medical & Nursing
Science
English
Humanities & Social Studies
Mathematics
Law
Vocations
Health & Fitness
Business & Finance
Technology & Engineering
Food & Beverage
Fine Arts
Random Knowledge
Top Flashcards (Certified)
All Flashcards
REG 2015
> 4.5 Above-the-line Deductions > Flashcards
4.5 Above-the-line Deductions Flashcards
(0 cards)
Start Studying
REG 2015
(44 decks)
1.1 Circular 230
1.2 AICPA standards for tax services
1.3 Tax return preparers
1.4 Licensing and Disciplinary Systems
2.1 Securities Exchange Act of 1933
2.2 Securities Exchange Act of 1934
2.3 Federal Statutory Liability of CPA's and others
2.4 State Law Liability
2.5 Priviledged Communications and Confidentiality
3.1 Filing Status
3.2 Exemptions
3.3 Gross Income
3.4 Other Gross Income
3.5 Exclusions
4.1 Business Income and Expenses
4.2 FICA and FUTA Taxes
4.3 Employee Benefits
4.4 Farm Income and Expenses
4.5 Above-the-line Deductions
5.1 Standard and Itemized Deductions
5.2 Job Expenses and Certain Misc. Deductions
5.3 Tax Credits
5.4 Alternative Minimum Tax
5.5 Losses and Limits
6.1 Basis
6.2 Depreciation and Amortization
6.3 Capital Gains and Losses
6.4 Related Party Sales
6.5 Installment Sales
6.6 Nonrecognition Transactions
6.7 Business Property
7.1 Definition & Accounting
7.2 Gross Income of a Corporation
7.3 Deductions of a Corporation
7.4 Losses of a Corporation
7.5 Reconciling Book and Taxable Income
8.1 Regular Income Tax
8.2 Foreign Tax Credit
8.3 Consolidated Returns
8.4 Controlled Groups
8.5 Alternative Minimum Tax (AMT)
8.6 Estimated Tax
8.7 Accumulated Earnings Tax (AET)
8.8 Personal Holding Company Tax
