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Decks in this class (11)

1. Filing Requirement
How can using a prior year s retu...,
If there were no significant chan...,
A taxpayer s personal information...
95  cards
2. Gross Income
How does the irc define gross inc...,
When would a cash method taxpayer...,
When would an accrual method taxp...
84  cards
3. Gross Income II: Interest, Security, Decedent
What is interest 1,
When is accrued interest on a dep...,
What is a below market demand loan 3
34  cards
4. Business Deductions
What is the difference between ab...,
A deduction from gross income is ...,
What is a trade or business 3
84  cards
5. Above-the-Line Deductions & Loss
Can primary and secondary school ...,
Can primary and secondary school ...,
Primary and secondary school educ...
52  cards
6. Itemized Deduction
What amount of qualified medical ...,
When and for whom must a medical ...,
When are medical expenses charged...
50  cards
7. Qualified Business Income Deductions
What are the two categories of pa...,
What is a specified service trade...,
What kinds of trades and business...
39  cards
8. Tax Credits & Payments
Some examples of nonrefundable pe...,
Some examples of refundable perso...,
What is the difference between re...
62  cards
9. Property Transactions: Basis & Dispositions
What is cost basis 1,
Substituted basis is computed by 2,
How is transferred basis computed 3
82  cards
10. Biz Property, Installment Sales
How is gain recognized on the sal...,
Regarding related party sales rel...,
Is the loss realized on the sale ...
44  cards
11. Nonrecognition property transactions
Can a loss be recognized on the s...,
How long must an individual own a...,
How often may a taxpayer use the ...
35  cards

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EA Part 1

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