This class was created by Brainscape user Ingrid Isea-Smith. Visit their profile to learn more about the creator.
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Decks in this class (13)
R1: Filing Requirements and Filing Status
Criteria for filing as single,
Criteria for married filing jointly,
Criteria for married filing separate
12
cards
R1: Gross Income
When should a cash basis taxpayer...,
Nontaxable fringe benefits,
Exempt interest
15
cards
R3: Property Taxation
De minimis safe harbor,
Step up or down basis
2
cards
R1: Items from Other Entities
Item that is an allowable deducti...,
Qbi formula,
Sstb
13
cards
R1: Loss Limitations for Individuals
Passive income losses can be used...,
Suspended passive activity losses,
Tax treatment of net losses in ex...
10
cards
R1: Employee Stock Options
When does the employer recognize ...,
Qualified stock options,
Incentive stock option year of re...
10
cards
R2: Adjustment
The self employment tax is,
Student loan adjustment rules,
Earned income for sep ira plans
12
cards
R2: Itemized Deductions
Qualification for the additional ...,
Charitable contribution 30 limit ...,
Are services allowed to be deduct...
26
cards
R2: Tax Computations and Credits
Nonrefundable tax credits,
Treatment of foreign income taxes...,
Refundable tax credits
11
cards
R3: Gains and Losses
What is a capital asset,
Section 1231 property,
Accounts receivable
25
cards
R3: Related Party Transactions
Related party losses,
Relatives for the purposes of def...,
A corporation and shareholder who...
4
cards
R3: Cost Recovery
Macrs salvage value,
Straight line option,
Recovery period for residential p...
13
cards
R4: NOL and Capital Losses
Capital losses corporation
1
cards
More about
REG
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