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Decks in this class (31)
Licensing and Disciplinary systems
Authority role of the state board...,
Attest related functions 2,
Nonattest services 3
18
cards
Test Bank
At a confidential meeting an audi...,
A cpa partnership may without bei...,
With respect to any given tax ret...
33
cards
Regulations governing practice before the IRS
Circular 230 1,
Circular 230 subpart a 2,
Who may practice before the irs 3
22
cards
Internal Revenue Code and Regulations Related to Tax Return Preparers
Requirements for tax preparer 1,
Substantial portion 2,
Non trp 3
13
cards
Privileged Communications, Confidentiality, and Privacy Acts
Testimonial privileges 1,
Work product privilege 2,
Tax practitioners privilege 3
12
cards
Common ;aw duties and liabilities to clients and third parties
Elements of a breach of contract ...,
Examples of breach of contract 2,
Burden of proof 3
11
cards
Sources of tax authority and research
0
cards
Taxpayer penalties
Corporation underpayment 1,
Late filing or fail to file penal...,
Late payment tax penalty 3
7
cards
Issues with title of passage and risk of loss
Identification prerequisite to pa...,
Fungible goods 2,
Future goods 3
16
cards
contracts- discharge of performance
Release 1,
Waiver 2,
Mutual rescission 3
15
cards
writing and records - the statute of frauds
Types of contracts that must be i...,
Guarantor 2,
Contracts involving an interest i...
7
cards
Types of Agency Relationships & Creation
Principal 1,
Agent 2,
Special agent 3
10
cards
Tort liability of agents and principals
Agent s liability 1,
Agent is a servant 2,
Additional factors in determining...
5
cards
Contract liability of Agents and principals
Disclosed principal with actual a...,
Disclosed principal with apparent...,
Apparent authority even if the ag...
7
cards
Duties of agents and principals
To reimburse reasonable expenses ...,
Fiduciary duty 2,
Duty of loyalty as a fiduciary an...
10
cards
Prebankruptcy Options, and Introduction to and Declaration of Bankruptcy
Under article 9 the creditor may 1,
Bailee s lien 2,
Artisan s lien 3
19
cards
Rights and duties
Absent agreement to the contrary ...,
Partnership property belongs to t...,
Creditors or individual partners 3
9
cards
Operations - Non financial factors
General partnerships 1,
General partnerships need unanimi...,
A key legal issue is whether a pa...
4
cards
Authority of Managers and Owners
A partner binds both the partners...,
Tort liability 2
2
cards
Selection of a business entity
0
cards
Business law and ethics
Debtor s bankruptcy estate 1,
A surety s liability can be reduc...,
Filing of an involuntary petition...
8
cards
Other Nonrecognition transactions
Disallowed losses 1,
Disallowed losses between relativ...
2
cards
Section 1231
Section 1231 1,
Section 1245 recapture depreciabl...,
Section 1250 recapture applies to...
7
cards
Section 1231 - Cost recovery
Recovery for personalty vs realty 1,
Class lives for personalty 2,
200 declining balance method 3
10
cards
Distributions from a corporation
Additions to taxable income exemp...,
Nondeductible expenditures reduce...,
Modifications to taxable income t...
15
cards
penalty taxes
Accumulated earnings tax 1,
Consent dividends 2,
Accumulated earnings tax credit 3
7
cards
Taxation of related corporations
Affiliated groups 1,
Eligible to consolidate tax return 2,
Controlled group 3
6
cards
Special corporate deductions
Organizational start up and syndi...,
Examples of organizational expend...,
Syndication expenses 3
7
cards
unknown
Indemnity contract 1,
Suretyship contract 2,
Surety 3
17
cards
Taxation of foreign income
Earned income 1,
Unearned income 2,
Income from the sale of personalt...
12
cards
Taxation of employee benefits
Premiums paid by taxpayer 1,
Premiums paid by taxpayer s emplo...,
Benefits received by the taxpayer...
21
cards
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CPA Exam - Reg
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