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CPA Exam - Reg
> Sources of tax authority and research > Flashcards
Sources of tax authority and research Flashcards
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CPA Exam - Reg
(31 decks)
Licensing and Disciplinary systems
Test Bank
Regulations governing practice before the IRS
Internal Revenue Code and Regulations Related to Tax Return Preparers
Privileged Communications, Confidentiality, and Privacy Acts
Common ;aw duties and liabilities to clients and third parties
Sources of tax authority and research
Taxpayer penalties
Issues with title of passage and risk of loss
contracts- discharge of performance
writing and records - the statute of frauds
Types of Agency Relationships & Creation
Tort liability of agents and principals
Contract liability of Agents and principals
Duties of agents and principals
Prebankruptcy Options, and Introduction to and Declaration of Bankruptcy
Rights and duties
Operations - Non financial factors
Authority of Managers and Owners
Selection of a business entity
Business law and ethics
Other Nonrecognition transactions
Section 1231
Section 1231 - Cost recovery
Distributions from a corporation
penalty taxes
Taxation of related corporations
Special corporate deductions
unknown
Taxation of foreign income
Taxation of employee benefits
