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Sarah Moul
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Decks in this class (24)
Individual Taxation
Earned income,
Portfolio income,
Passive income
107
cards
Partnership Taxation
When are partnership returns due ...,
Do partners pay tax on income,
Are partnership profit distributi...
41
cards
S-Corp Taxation
Can start up costs be written off...,
Do both capital gains and municip...,
In an s corp if a partner donates...
37
cards
C-Corp Taxation
Shareholder contributes asset pro...,
When asset is transferred to the ...,
If a shareholder contributes serv...
124
cards
Corporate M-1 Reconciling Items
State income tax provided and paid,
Municipal bond interest received,
Provision for federal income tax
25
cards
Taxation of Property
5 part analysis of like kind exch...,
What is the taxable gain in a lik...,
If the taxpayer gets rid of a mor...
47
cards
Taxation of Property Received as a Gift
Is there an income tax effect on ...,
What happens if there is the sale...,
What happens if there is the sale...
16
cards
Other tax items
Sale of primary residence rules,
Do you need to buy another house ...,
What happens to home improvements...
28
cards
CPA's Legal Liability
4 things to prove cpa negligence,
What happens if no cause effect r...,
Is contributory negligence by the...
27
cards
Estate and Gift Tax
What tax exists so wealthy people...,
What is the amount of the unified...,
If someone begins giving money aw...
29
cards
Filing Penalties
Late filing or failure to file pe...,
If a taxpayer fails to pay and is...,
Taxpayers who have requested an e...
18
cards
Tax Preparer's Responsibilities
Who grants your license to practi...,
State board of accountancy must f...,
Is there a penalty for violating ...
87
cards
Trusts
How do you create a trust,
Who is a trust managed by,
What is the purpose of a trust
36
cards
Employee Stock Options
What is an employee stock option,
What is an in the money option,
When is a non qualified option ta...
21
cards
Multijurisdictional Tax Issues
What is the tax credit that mitig...,
What is the tax system where you ...,
Who is still taxed as a territori...
66
cards
Business Law
Contract elements claims,
Who is the offeree,
Is an advertisement an offer
48
cards
Business Law - Sale of Goods
What comes under common law contr...,
Under common law rules acceptance...,
Under ucc rules sale of goods doe...
52
cards
Business Law - Secured Transactions/Agency
What is a secured transaction,
Secured transactions attachment r...,
Secured transactions what does pe...
58
cards
Bankruptcy
What is a composition agreement i...,
What is the assignment of benefit...,
If your credit card is stolen and...
59
cards
Business Structures
What is the simplest form of busi...,
Can a sole proprietorship have em...,
Does the federal government typic...
92
cards
Final Reg Exam Questions
Does a tax exempt organization lo...,
What are non conforming goods,
Who is not allowed to be an s cor...
68
cards
Final Reg Exam Questions Part II
What is the difference between a ...,
Common law fraud suit what are th...,
2018 and prior divorce alimony re...
57
cards
Final Reg Exam Questions Part III
Surety guarantor must a creditor ...,
Charitable contributions purchase...,
Like kind exchanges no longer app...
47
cards
Final Reg Exam: Part IV
What is the tax effect of the liq...,
Cash basis taxpayers recognize ex...,
Are nonbusiness bad debts deducti...
60
cards
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CPA: Regulation
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