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CPA - Regulation: Federal Taxation

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

By: kristin noon
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Decks in this class (12)

Prop Transactions - Sales & Dispositions of Assets
Define return on capital,
Define capital assets and list th...,
Define long term holding period
7  cards
Prop Transactions - Capital Gains & Losses
What is the maximum tax rate for ...,
How can corporations use their ca...,
What is the percentage of qualifi...
8  cards
Prop Transactions - Section 1231 Assets
What depreciation is subject to r...,
What depreciation is subject to r...,
Define section 1245 property
5  cards
Prop Transactions - Section 1231 Assets - Cost Recovery
What types of assets are eligible...,
Describe the business use test fo...,
What is the class life for realty
9  cards
Prop Transactions - Like-Kind Exchanges & Involuntary Conversions
What is the replacement period fo...,
What is the adjusted basis of rep...,
List the qualifying property for ...
7  cards
Prop Transactions - Other Nonrecognition Transactions
Describe the principal residence ...,
What is the gain on the sale of r...,
Describe the principal residence ...
7  cards
Income - Gross Income - Concepts, Interest, Dividends
What is the tax treatment of prop...,
Describe the claim of right rule,
What type of interest can be excl...
7  cards
Income - Gross Income - Other Inclusions
What is the tax treatment of alimony,
Describe the personal injury excl...,
What are the requirements that mu...
4  cards
Income - Gross Income - Exclusions
What is the treatment of life ins...,
Are prizes and awards subject to ...,
Are scholarships taxable
4  cards
Income - Accounting Methods & Periods
What entities are required to use...,
Describe the cash method of accou...,
Describe the hybrid method of acc...
4  cards
Income - Taxation of Employee Benefits
What are common types of fringe b...,
Define the working condition benefit,
Under what circumstances are heal...
5  cards
Income - Taxation of Retirement Plans
What is the maximum contribution ...,
What is the maximum contribution ...,
What deductions are allowed for a...
4  cards

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CPA - Regulation: Federal Taxation

  • Class purpose General learning

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