This class was created by Brainscape user Hannah Lin. Visit their profile to learn more about the creator.

Decks in this class (17)

R1 - Individual taxation
What is the individual taxation f...,
When must individual taxpayers fi...,
What is the general rule for who ...
68  cards
R2 - Individual Taxation
What taxes are nondeductible,
Is interest on federal state or l...,
Is educational loan interest an i...
25  cards
R3 - C Corporations
What is the only type of entity w...,
What is the general rule when the...,
What is the general rule when the...
84  cards
R3 - S Corporations
S corporations may elect to be tr...,
In effect all the earnings or los...,
Can you have different voting rig...
25  cards
R3 - Misc.
What type of exempt organization ...,
What type of exempt organization ...,
What is defined as the gross inco...
18  cards
R4 - Property Taxation
What is defined as land and all i...,
Give an example of real property,
Give an example of personal property
89  cards
R4: Partnership Taxation
In the formation of a partnership...,
A t p contributes land in exchang...,
A taxpayer receives a 20 partners...
22  cards
R4 - Estate, Trust, and Gift Taxation
Estates are subject to two separa...,
What is defined as a one time onl...,
Are all gifts subject to the gift...
31  cards
R4 - Appendix
The general rule is that all tang...,
Generally an item that costs ____...,
If the tangible property qualifie...
26  cards
R5 - Ethics
What governs those individuals wh...,
What is defined as a transaction ...,
How is the more likely than not s...
77  cards
R5 - Business Law (Nonethics)
If a cpa does not fulfill the ter...,
Contract liability generally requ...,
If the cpas breach is material is...
57  cards
R6 - Business Law 1 (Contracts)
What is defined as a promise that...,
What is defined as a contract for...,
If ann promises to give barb 10 i...
75  cards
R6 - Business Law (Sales)
Ucc article 2 applies only to what,
Merchants firm offers are irrevoc...,
What are the three components to ...
28  cards
R7 - Business Law 2 (Commercial Paper)
Which ucc article governs commerc...,
Which ucc article governs documen...,
Which ucc article governs investm...
33  cards
R7 - Business Law 2 (Secured Transactions)
What is a secured transaction,
How does a creditor protect himse...,
How does a creditor protect himse...
20  cards
R7 - Business Law 2 (Bankruptcy)
Is a trustee required for ch 7 ba...,
Is a trustee required for ch 13 b...,
Is a trustee required for ch 11 b...
41  cards
R8 - Business Law 3
What type of surety is not compen...,
Generally for a gratuitous surety...,
Give a typical example of a compe...
24  cards

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CPA REG

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