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Tyler moss
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Decks in this class (21)
R1 - Individual Tax - Income/Individual Taxation: Gross Income
Uniform capitalization rules,
When do cash basis taxpayers dedu...,
When are scholarships nontaxable
16
cards
R2 - Individual Tax - Adjustments, Deductions, etc.
Charitable deductions rules appre...,
Agi limitation for medical expenses,
Charitable deduction rules the ag...
19
cards
R2 - Tax Calculation, Credits, and Other Taxes (AMT), Other Items, Tax Standards, Research
Eligible expenses for the adoptio...,
The credit for prior year alterna...,
The alternative minimum tax amt i...
10
cards
R3 - C Corporations
A c corporation s net capital los...,
A corporation s capital loss carr...,
Accrual method accounting is requ...
30
cards
R3 - S Corporations
S corp shareholder basis formula,
S corporation status can be revok...,
An s corporation can only have __...
6
cards
R3 - Exempt Organizations, Multi-Jurisdictional Tax issues in Federal Taxation & Other tax issues.
An exempt organization is not tax...,
The private foundation status of ...,
One example of an exempt organiza...
4
cards
R4 - Property Transactions
A wash sale exists when,
Capital loss deduction is limited...,
Definition of real property
15
cards
R4 - Partnership Taxation
Partner basis formula,
A partner s basis in the partners...,
Non liquidating distributions rules
16
cards
R4 - Estate, Trust, and Gift Tax
The amount of income an estate be...,
In determining the amount of gift...,
If the proper waiver is filed med...
14
cards
R5 - Ethics and Professional Responsibilities in Tax Services
Under circular 230 a covered opinion,
The negligence penalty with respe...,
Reasonable basis standard
6
cards
R6 - Contracts
Contracts entered into by one who...,
To make out an action for neglige...,
A contract can have conditions
6
cards
R6 - Sales
In a sale or return the _________...,
An affirmation of fact or promise...,
Under an fob destination contract...
9
cards
R5 - CPA Legal Liability
An account is prohibited from sho...,
What is the majority rule the law...,
Ultramares limits the accountant ...
7
cards
R5 - Securities Regulation
The issuer could be liable for is...,
The reporting requirements of the...,
The prospectus is part of
4
cards
R1-R6 30 MCQs
No gain or loss is recognized by ...
1
cards
R6 - Copyrights and Patents
How long is a copyright obtained ...,
The fair use doctrine allows,
Remedies available in cases of co...
5
cards
R7 - Commercial Paper
Under the negotiable instruments ...,
To be a negotiable instrument,
If an instrument is endorsed to a...
11
cards
R7 - Secured Transactions
Attachment requires,
Under the secured transactions ar...,
Because a hdc of a negotiable ins...
6
cards
R8 - Suretyship and Creditor's Rights
A mechanic s lien arises from imp...,
An artisan s lien arises from imp...,
Subrogation is
6
cards
R8 - Agency
A subagent is
1
cards
R8 - Business Structures
0
cards
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CPA EXAM - REG
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