Decks in this Class (67):
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71 Definition Accounting
7.1 - Definition & Accounting
Sample Cards:how is an entity with two or more member,how is an entity with a single member cl,how is a newly formed foreign entity wit25 CardsPreview Flashcards -
91 Corporate Tax Special Topics Formatio
9.1 - Corporate Tax Special Topics - Formation
Sample Cards:what is section 351,define control,is stock exchanged for services counted24 CardsPreview Flashcards -
92 Corporate Tax Special Topics Current
9.2 - Corporate Tax Special Topics - Current Earnings & Profits
Sample Cards:are earnings and profits e p the same am,what is the term earnings profits e p,what does e p measure10 CardsPreview Flashcards -
94 Corporate Tax Special Topics Redempti
9.4 - Corporate Tax Special Topics - Redemptions
Sample Cards:when is a stock considered to be redeeme,how are shareholders required to treat a,how are redemptions of stock by a corpor29 CardsPreview Flashcards -
95 Corporate Tax Special Topics Complete
9.5 - Corporate Tax Special Topics - Complete Liquidation
Sample Cards:how does a corporation recognize any gai,how is gain or loss computed,true or false fmv of distributed propert22 CardsPreview Flashcards -
96 Corporate Tax Special Topics Partial
9.6 - Corporate Tax Special Topics - Partial Liquidation
Sample Cards:how do noncorporate shareholders treat d,how does the corporation making the dist,how does a corporation that receives a d11 CardsPreview Flashcards -
97 Corporate Tax Special Topics Subsidia
9.7 - Corporate Tax Special Topics - Subsidiary Liquidation
Sample Cards:true or false both the parent corporatio,what does control mean,how is basis in property distributed whe5 CardsPreview Flashcards -
98 Reorganizations
9.8 - Reorganizations
Sample Cards:overview,how is gain recognized for reorganizatio,how do shareholders recognize gain or lo33 CardsPreview Flashcards -
99 Procedure
9.9 - Procedure
Sample Cards:what is the return due date for a c corp,what is the return due date for corporat,how long is an automatic extension14 CardsPreview Flashcards -
93 Distributions
9.3 - Distributions
Sample Cards:what is a distribution,define property in the form of distribut,define the formula used to calculate the56 CardsPreview Flashcards -
123 Gift Tax Estates Trusts And Wealth T
12.3 - Gift Tax --- Estates, Trusts and Wealth Transfer Taxes
Sample Cards:what is a transfer tax,who are income taxes imposed on,define gift tax36 CardsPreview Flashcards -
122 Beneficiary S Taxable Income Estates
12.2 - Beneficiary's Taxable Income --- Estates, Trusts & Wealth Transfer Taxes
Sample Cards:how are beneficiaries taxed,how are beneficiaries taxed,what is the taxable amount limited to6 CardsPreview Flashcards -
121 Income Taxation Estates Trusts Wealt
12.1 - Income Taxation --- Estates, Trusts & Wealth Transfer Taxes
Sample Cards:what is an estate,what is a trust what does it provide,define principial in estates and trusts61 CardsPreview Flashcards -
124 Estate Tax
12.4 - Estate Tax
Sample Cards:true or false estate principal,is estate tax and estate income tax the,define estate tax32 CardsPreview Flashcards -
125 Generation Skipping Transfer Tax Gst
12.5 - Generation Skipping Transfer Tax (GSTT)
Sample Cards:define generation skipping transfer tax,is the gstt imposed separately,w16 CardsPreview Flashcards -
131 Tax Legislation
13.1 - Tax Legislation
Sample Cards:what is the tax legislation,what does the house in,what does the senate consist of in tax l52 CardsPreview Flashcards -
132 Tax Procedures
13.2 - Tax Procedures
Sample Cards:how much is the internal revenue code st,how often must,by what date s must taxpayers make tax p60 CardsPreview Flashcards -
133 Tax Planning
13.3 - Tax Planning
Sample Cards:what are the 4 roles of tax planning,identify the 3 basic types of,what is timing of income19 CardsPreview Flashcards -
134 Accounting Methods
13.4 - Accounting Methods
Sample Cards:what is a tax year,provide 2 examples of a tax year,true or false47 CardsPreview Flashcards -
135 Multiple Jurisdictions
13.5 - Multiple Jurisdictions
Sample Cards:what is a tax jurisdiction,what does public law 86 272 state regard,define nexus26 CardsPreview Flashcards -
141 Sole Proprietorships
14.1 - Sole Proprietorships
Sample Cards:what are 3 characteristics of sole propr,what is an advantage of forming a sole p,how do you go about using a different na9 CardsPreview Flashcards -
142 General Partnership
14.2 - General Partnership
Sample Cards:define a general partnership,define the main 3 responsibilities of ea,identify the 3 main aspects of a partner55 CardsPreview Flashcards -
143 Limited Partnership Limited Liabilit
14.3 - Limited Partnership & Limited Liability Partnerships
Sample Cards:what is a limited partnership,define a person as,define a general partner16 CardsPreview Flashcards -
144 Limited Liability Company Llc
14.4 - Limited Liability Company (LLC)
Sample Cards:what is a limited liability company,define the powers of an llc,identify the 7 actions that a llc may pa24 CardsPreview Flashcards -
151 Formation Corporation
15.1 - Formation (Corporation)
Sample Cards:what is a corporation,how are corporations taxed,how do s corporations report earnings39 CardsPreview Flashcards -
152 Operation Financing And Distribution
15.2 - Operation, Financing and Distributions
Sample Cards:identify the 4 rights of corporations,how are corporations powers limited,define16 CardsPreview Flashcards -
153 Shareholder Rights
15.3 - Shareholder Rights
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154 Directors Officers Authority Duties
15.4 - Directors & Officers Authority Duties and Liability
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155 Mergers And Termination
15.5 - Mergers and Termination
0 CardsPreview Flashcards -
156 Advantages Disadvantages Of Corporat
15.6 - Advantages & Disadvantages of Corporations
0 CardsPreview Flashcards -
161 Formation Of An Agency
16.1 - Formation of an Agency
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162 Agent S Authority And Duties
16.2 - Agent's Authority and Duties
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163 Principal S Duties And Liabilities
16.3 - Principal's Duties and Liabilities
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164 Termination Of An Agency
16.4 - Termination of an Agency
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165 Antitrust Law
16.5 - Antitrust Law
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166 Employment Law
16.6 - Employment Law
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167 Intellectual Property Law
16.7 - Intellectual Property Law
0 CardsPreview Flashcards -
168 Various Law Topics
16.8 - Various Law Topics
0 CardsPreview Flashcards -
171 Classification Of Contracts
17.1 - Classification of Contracts
0 CardsPreview Flashcards -
172 Mutual Assent Offer And Acceptance
17.2 - Mutual Assent (Offer and Acceptance)
0 CardsPreview Flashcards -
173 Consideration
17.3 - Consideration
0 CardsPreview Flashcards -
174 Capacity
17.4 - Capacity
0 CardsPreview Flashcards -
175 Legality
17.5 - Legality
0 CardsPreview Flashcards -
176 Lack Of Genuine Assent
17.6 - Lack of Genuine Assent
0 CardsPreview Flashcards -
177 Statute Of Frauds
17.7 - Statute of Frauds
0 CardsPreview Flashcards -
178 Parole Evidence Rule
17.8 - Parole Evidence Rule
0 CardsPreview Flashcards -
179 Performance Discharge And Breach
17.9 - Performance, Discharge, and Breach
0 CardsPreview Flashcards -
1710 Remedies
17.10 - Remedies
0 CardsPreview Flashcards -
1711 Contract Beneficiaries
17.11 - Contract Beneficiaries
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1712 Assignment And Delegation
17.12 - Assignment and Delegation
0 CardsPreview Flashcards -
11 Circular 230
1.1 - Circular 230
Sample Cards:identify the parties involved in,what part does the us congress play in f,what part does the us treasury play in f21 CardsPreview Flashcards -
12 Aicpa Standards For Tax Service
1.2 - AICPA Standards for Tax Service
Sample Cards:identify the regulations,what is the common base for,statements on23 CardsPreview Flashcards -
13 Tax Return Preparers
1.3 - Tax Return Preparers
Sample Cards:define a tax return preparer,is a tax return preparer the same a tax,give 3 examples of a tax practitioner32 CardsPreview Flashcards -
14 Licensing And Disciplinary Systems
1.4 - Licensing and Disciplinary Systems
Sample Cards:who governs the licensing process of,what authority do state boards have,what are state cpa societies18 CardsPreview Flashcards -
21 Securities Act Of 1933
2.1 - Securities Act of 1933
Sample Cards:what is an issuer,define underwriter,define dealer61 CardsPreview Flashcards -
22 Securities Exchange Act Of 1934
2.2 - Securities Exchange Act of 1934
Sample Cards:what does the securities exchange act of,who or what governing body created the s,what powers do the sec have28 CardsPreview Flashcards -
23 Federal Statutory Liability Of Cpas A
2.3 - Federal Statutory Liability of CPAs and Others
Sample Cards:how is the accountant who prepares audit,does the plaintiff need to prove relianc,identify the parties a plaintiff may sue42 CardsPreview Flashcards -
24 State Law Liability To Clients And 3r
2.4 - State Law Liability to Clients and 3rd Parties
0 CardsPreview Flashcards -
25 Privileged Communication And Confiden
2.5 - Privileged Communication and Confidentiality
0 CardsPreview Flashcards -
31 Filing Status
3.1 - Filing Status
Sample Cards:how many filing statuses are there and w,what does the filing status of individua,when is the filing status determined18 CardsPreview Flashcards -
32 Exemptions
3.2 - Exemptions
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33 Gross Income
3.3 - Gross Income
Sample Cards:what is gross income,identify types of income included in gro,is there a deferral of35 CardsPreview Flashcards -
34 Other Gross Income
3.4 - Other Gross Income
0 CardsPreview Flashcards -
35 Exclusions
3.5 - Exclusions
0 CardsPreview Flashcards -
21 Securities Act Of 1933 Copy
2.1 - Securities Act of 1933 COPY
Sample Cards:what is an issuer,define underwriter,define dealer61 CardsPreview Flashcards -
Su 5 Deductions From Agi Credits Amt Lim
SU # 5 - Deductions from AGI, Credits, AMT & Limitations
Sample Cards:itemized deduction limitation what is th,itemized deduction limitation,itemized deduction limitation47 CardsPreview Flashcards -
Su 6 Property Transactions
SU # 6 - Property Transactions
Sample Cards:donor donee basis for gifts identify the,gift tax,gift tax what is the annual exclusion fo27 CardsPreview Flashcards
Current Learners (2)
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S.L. Bland 1764 cards viewed
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Jitendra choudhary Jitendra choudhary 6 cards viewed
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