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Maureé Lawrence
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Decks in this class (30)
Individual Taxation: Filing Requirements
What is the filing requirement th...,
What is the filing requirement th...,
What is the filing requirement th...
9
cards
Estates & Trusts: Overview
What are the 2 types of artificia...,
What is the timeline structure fo...,
What is the time period for the a...
10
cards
Partnerships
Can partnerships use the cash bas...
1
cards
Individual: Filing Status
Explain the phrase half whole in ...,
Who long can a taxpayer enjoy the...,
Explain the phrase half and half ...
3
cards
Individual Taxation: Gross Income
1 health insurance coverage2 frin...,
Group term life insurance coverag...,
1 unemployment compensation2 priz...
10
cards
Individual Taxation: Adjustments/Schedules
List out the adjustments to agi t...,
What qualifies a business to file...,
If an individuals business has ma...
13
cards
Individual Taxation: Itemized Deductions
Charitable cash donations what is...,
Charitable property donations wha...,
Can charitable deductions be carr...
3
cards
Individual Taxation: Other Taxes
How do you calculate se tax
1
cards
Individual Taxation: Tax Credits
0
cards
Individual Taxation: AMT
What are the amt exemptions,
What are the amt tax rates,
What is the credit carry forward ...
3
cards
Property Tax: Types of Property
What are the 3 types of property ...,
What is the difference between ho...,
What are capital assets
11
cards
Property Tax: Depreciation Recapture
What are the 3 types of depreciat...,
Describe tax treatment for 1245 p...,
Describe tax treatment for 1250 p...
6
cards
Property Tax: UNICAP and Special Property Tax Transactions
What are the 8 types of special p...,
Describe the tax treatment for ea...,
Describe the tax treatment for ea...
8
cards
C Corp: Formation
C corporations are separate entit...,
What are the tax rates that apply...,
What are 351 exchanges
18
cards
C Corp: Income & Ordinary Deductions
0
cards
C Corp: Charity, NOL & DRD Deduction
What is the limitation for charit...,
What is the carry forward period ...,
What is the carry forward period ...
4
cards
C Corp: Penalty Taxes
0
cards
C Corp: M-1, M-2, M-3
0
cards
C Corp: Corporate Distributions
0
cards
S Corp: Formation
What is the correct order of oper...,
Does muni bond interest increase ...,
Are distributions received taxable
3
cards
S Corp: Separately Stated Items
0
cards
S Corp: Distributions to Shareholders
What is aaa,
When a c corp becomes an s corp w...
2
cards
S Corp: S Status
0
cards
S Corp: QBI
What is the qbi deduction before ...,
What is the wage property limitat...,
What are the income thresholds fo...
3
cards
Estates & Trusts: Fiduciary Income Tax Return (1041)
What are the exemption amounts fo...,
What is dni,
What is the tax period for a trust
5
cards
Gift Tax: Basis in Gifts
What is a donees basis in an appr...
1
cards
Accountant Liability
Under common law what defines neg...,
What defines an absence of due ca...,
Can an accountant be held liable ...
13
cards
Contracts: Common Law
1 price2 parties involved3 nature...,
Under common law do contracts hav...,
What is the statute of frauds
5
cards
Contracts: Assigning Rights
0
cards
Contracts: Leaving without Breaching
What are the different ways you c...
1
cards
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CPA REG 2018 (W/TCJA)
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