EA - Individual Tax

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Decks in this class (10)

Unit 1: Preliminary work with Taxpayer Data
What are types of tins 1,
What can you do if you cannot obt...,
What form is used to request for ...
42  cards
Unit 8: Nonrecognition Property Transactions
What is section 121 exclusion rule 1,
How do you report gains from sale...,
Where do you report gains on sale...
43  cards
Unit 2: Determining Filing Status and Residency
Mfj status 1,
Rules to file joint returns for n...,
Mfsstatus 3
23  cards
Unit 3: Dependents and Deemed Exemptions
Tests to claim a dependent 1,
What is the dependent taxpayer te...,
What is the joint return test 3
24  cards
Unit 7: Capital Gains and Losses
Forms used to report gains or los...,
Rules for reporting capital gains...,
Definition of noncapital assets 3
35  cards
Unit 4: Taxable and Nontaxable Income
Formula for taxable income 1,
Constructive receipt of income 2,
Claim of right doctrine 3
71  cards
Unit 5: Investment Income and Expenses
Interest income is generally repo...,
General rule for reporting intere...,
If taxable interest income exceed...
37  cards
Unit 6: Calculating the Basis of Assets
Real property includes 1,
What is the initial basis of an a...,
What is an adjusted basis of an a...
37  cards
Unit 9: Rental and Royalty Income
Amounts received as rent must be ...,
Rental and royalty income is repo...,
Property owners can _ the _ of ma...
51  cards
Unit 10: Other Taxable Income
What is a recovery 1,
What is the rule on recovery in i...,
State and local income tax refund...
93  cards

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EA - Individual Tax

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