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By:
Linda Garcia
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Decks in this class (33)
R1 Filing Status & Exemptions
State the basic tax formula 0,
When should a cash basis taxpayer...,
What is the due date and extensio...
12
cards
R1 Capital Gains & Losses and ESO
How is the basis of inherited pro...,
How is the donee s basis of a gif...,
When is gain not taxed 2
16
cards
R1 Gross Income
What are the four categories of i...,
Define gross income 1,
Name some nontaxable fringe benef...
20
cards
R2 Adjustments & Deductions
Which is a deduction to agi child...,
List the deductions for agi 1,
What are the limits in ira deduct...
18
cards
R2 Tax Calculations & Credits
What are the child dependent care...,
Identify some tax credits 1,
Describe the tax credit for elder...
9
cards
R2 Other Taxes
Name some adjustments for amt cal...,
State the amt fouls and the tax r...,
Name some preference items for am...
7
cards
R3 C Corporations
What is the half year conversion 0,
For assets acquired after 1986 wh...,
What is the mid quarter convention 2
28
cards
R3 S Corporations
Describe two requirements for ele...,
What are the eligibility requirem...,
How are s corporation status term...
9
cards
R3 Exempt Organization
What are the general requirements...,
Other than 501 c 1 corporation wh...,
When does a private foundation te...
8
cards
R4 Partnership Taxation
What is the initial basis of a pa...,
What is the basis of contributed ...,
State the holding period for a pa...
11
cards
R4 Estate, Trust, and Gift Taxation
What are the filing requirements ...,
Define the distributable net inco...,
What is the income distribution d...
11
cards
R4 Ethics & Professional Responsibilities in Tax Services
List the various authorities for ...,
What is a listed transaction 2,
What is a reportable transaction 3
37
cards
R4 Federal Tax Procedures & Legislative Process
List the 8 common penalties impos...,
Summarize the earned income credi...,
Summarize the penalty for failure...
27
cards
R5 Contracts
Define express implied and quasi ...,
Name the 3 elements necessary for...,
The be enforceable must a contrac...
24
cards
R5 Sales
Under the sales article what are ...,
What is a merchant s firm offer 2,
Under the sales article the terms...
18
cards
R6 Commercial Paper
What are the attributes of a draf...,
What distinguishes a check from o...,
What are the attributes of a note 3
12
cards
R6 Secured Transactions
What is a purchase money security...,
What are the 3 requisites for att...,
What are the 5 ways to perfect a ...
9
cards
R6 Suretyship and Creditor's Rights
What is a guarantor of collectibi...,
Generally is a writing required i...,
What are the surety s rights agai...
7
cards
R7 Agency
What are the requirements to crea...,
What are the duties of the agent ...,
What are the duties of principal ...
15
cards
R7 Bankruptcy
What are the different bankruptcy...,
Under the federal bankruptcy code...,
What two groups may file voluntar...
13
cards
R7 Securities Regulation
In general what is the purpose of...,
Describe the registration stateme...,
When does the registration statem...
16
cards
R7 CPA Legal Liability
In what three ways can a cpa lega...,
To whom may a cpa be liable for n...,
To whom may a cpa be liable for f...
8
cards
R8 General Partnership
What are the elements of forming ...,
Is a writing generally necessary ...,
If the partnership agreement is s...
6
cards
R8 Limited Partnership
Can a limited partnership be form...,
Is a limited partner personally l...,
A limited partner has apparent au...
4
cards
R8 Limited Liability Company
Can a limited liability company b...,
A member of a limited liability c...,
Under the uniform limited liabili...
5
cards
R Corporation
A promoter like a shareholder off...,
What must be included in the arti...,
For what reasons do courts typica...
14
cards
R8 Employee Law
What will bar an employee form re...,
What income is subject to fica 2,
What benefits are provided by fica 3
13
cards
R8 Money Laundering
What is the threshold dollar amou...,
Under the bank secrecy act as ame...,
In general how long must a financ...
4
cards
R8 Antitrust Law
Under the antitrust laws what doe...,
What was the major impetus for en...,
Under the antitrust laws what doe...
6
cards
R8 Dodd-Frank Act of 2010
What are the primary tasks of the...,
Under the secretary of the treasu...,
What types of securities offering...
5
cards
R8 Copyrights and Patents
What are the 3 attributes must be...,
What is the basic requirement to ...,
What is the life of a copyright 3
9
cards
R8 Documents of Title
What is a holder of a duly negoti...,
How are documents of title negoti...,
What are the three transfer warra...
5
cards
R8 Sarbanes-Oxley Act of 2002
What is the purpose of sox 1,
What is the pcaob 2,
What are the pcaob standards that...
8
cards
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