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A REG Incorrect Questions > Tax Planning: Implications of different business entities > Flashcards

Tax Planning: Implications of different business entities Flashcards

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A REG Incorrect Questions (89 decks)

IRS Circular 230

AICPA Statements on Standards for Tax services

Internal Revenue Service Code of 1986 as amended, and regulations related to Tax return preparers

Role of State Boards of Accountancy

Requirements of Regulatory Agencies

Common Law Duties and Liability to Client's and Third Parties

Federal Statutory Liability

Privileged Communications, Confidentiality and Privacy Acts

Agency: Formation and Termination

Agency: Authority of Agents and Principals

Agency: Duties and Liabilities of Agents and Principals

Contract: Formation

Contract: Performance

Contract: Third Party Assignments

Contracts: Discharge, Breach, and Remedies

Debtor-Creditor Relationships: Rights Duties and Liabilities

Debtor-Creditor Relationships: Bankruptcy

Federal Securities Regulations

Other Federal Laws and Regulations

Business Structure (selection of a business entity) Advantages/Disadvantages

Business Structure - Formation Operations Terminations

Business Structure - Profit and Loss and Distribution

Business Structure - Rights, Duties, Legal Obligations Authority of Owners and Management

UCC Sales Contract

UCC Negotiable Instruments

UCC Secured Transactions

UCC Documents of Title and Title Transfer

Federal Tax Legislative Process

Federal Tax Procedures: Due Dates and Extension of time

Federal Tax Procedures: IRS and Appeals

Federal Tax Procedures: Judicial Process

Federal Tax Procedures: Required Disclosures of Tax Positions

Federal Tax Procedures: Substantiation Requirements

Federal Tax Procedures: Penalties

Federal Tax Procedures: Statue of Limitations

Accounting Periods

Accounting Methods: Recognition of Revenues and Expenses under Cash/Accrual/other

Accounting Methods: Inventory Valuation Methods

Accounting Methods: Accounting for Long Term Contracts

Accounting Methods: Installment Sales

Tax Return Elections, Including Federal Status Elections, Alternative Treatment Elections, or Other Types of Elections Applicable to an Individual or Entity's Tax Return

Tax Planning: Alternative Treatments

Tax Planning: Projections of Tax Consequences

Tax Planning: Implications of different business entities

Tax Planning: Impact of proposed Tax Audit Adjustments

Tax Planning: Impact of Estimated Tax Payment Rules on Planning

Tax Planning: Role of Taxes in Decision-Making

General Concepts of State and Local Tax

U.S. Taxation of Multinational Transactions

Authoritative Hierarchy

Communications with or on Behalf of Clients

Basis and Holding Periods of Assets

Cost Recovery (Depreciation, Depletion, and Amortization)

Taxable and Nontaxable Sales/Exchanges

Amount and Character of Gains and Losses, and Netting Process

Related Party Transactions

Estate and Gift Taxation: Transfers Subject to the Gift Tax

Estate and Gift Taxation: Annual Exclusion and Gift Tax Deductions

Estate and Gift Taxation: Determination of Taxable Estate

Estate and Gift Taxation: Marital Deduction

Estate and Gift Taxation: Unified Credit

Similarities and Distinctions in Tax Treatment Among Business Entities: Formation

Similarities and Distinctions in Tax Treatment Among Business Entities: Operations

Similarities and Distinctions in Tax Treatment Among Business Entities: Distributions

Similarities and Distinctions in Tax Treatment Among Business Entities: Liquidation

Reconciliation of Book Income to Taxable Income

Disclosures Under Schedule M-3

Tax-Exempt Organizations: Types of Organizations

Tax-Exempt Organizations: Obtaining and Maintaining Tax-Exempt Status

Tax-Exempt Organizations: Unrelated Business Income

Individual Taxes: Gross Income Inclusions and Exclusions

Individual Taxes: Gross Income Characterization of Income

Individual Taxes: Reporting of Items from Pass-Through Entities

Individual Taxes: Adjustments and Deductions to Arrive at Taxable Income

Individual Taxes: Passive Activity Losses

Individual Taxes: Loss Limitations

Individual Taxes: Taxation of Retirement Plan Benefits

Individual Taxes: Filing Status and Exemptions

Individual Taxes: Tax Computations and Credits

Individual Taxes: Alternative Minimum Tax

Trusts and Estates: Types of Trusts

Trusts and Estates: Income and Deductions

Trusts and Estates: Determination of Beneficiary's Share of Taxable Income

S Corporation: Eligibility and Election

S Corporation: Determination of Ordinary Income/Loss and Separately Stated Items

S Corporation: Basis of Shareholder's Interest

S Corporation: Entity/Owner Transactions, Including Contributions and Distributions

S Corporation: Built in Gains Tax

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