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Tien Dang
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Decks in this class (43)
R1-M1 Filing Requirements and Filing Status
What is individual income tax for...,
Who must file,
What is filing status for joint r...
8
cards
R1-M2 Gross Income 1
What are types of salaries wages,
What are nontaxable fringe benefits,
What are type of interest income
9
cards
R1-M3 Gross Income 2
What are considered as rental inc...,
What is a treatment for interest ...,
What are a few special items for ...
6
cards
R1-M4 Items from Other Entities
What are rules about guaranteed p...,
What are common fringe benefits o...,
What are characteristics of s corp
6
cards
R1-M5 Loss Limitation for Individuals
What are the loss limitations,
What are characteristics of tax b...,
What are characteristics of at ri...
6
cards
R2-M1 Adjustments
What are adjustments,
What is limitation for educator e...,
What are individual retirement ac...
13
cards
R2-M2 Itemized Deductions
What requirements must be met in ...,
How to calculate deductible medic...,
How to calculate deductible donat...
8
cards
R2-M3 Tax Computation and Credits
What are rules of adoption credit,
What are refundable credits,
What is the exception for penalty...
11
cards
R2-M4 Employee Stock Options
What are types of employee stock ...,
What are rules of nonqualified op...,
What are rules of qualified options
3
cards
R3-M1 Basis and Holding Period of Assets
What are rules of purchased property,
What are rules of gifted property,
What are rules of inherited property
4
cards
R3-M2 Taxable and Nontaxable Dispositions
What is considered of basis of in...,
What is considered basis o,
What is definition of involuntary...
7
cards
R3-M3 Gains and Losses
0
cards
R3-M4 Related Party Transactions
What is treatment of capital loss...,
What is holding period of related...,
What is basis rule of related par...
4
cards
R3-M5 Cost Recovery
What is macrs depreciation rules,
What is rule of half year convention,
What is rule of mid quarter conve...
6
cards
R4-M1 Corporate Formation
What are corporation tax conseque...,
What are tax consequences of shar...,
What is a joint venture
3
cards
R4-M2 Corporation Taxable Income
What entities that are not eligib...,
What entities are eligible for 10...,
What is the exception to drd taxa...
14
cards
R4-M3 Differences Between Book and Tax
Are state franchise tax refunds c...,
What is tax treatment for warrant...
2
cards
R4-M4 Computations and Credits
What are estimated payment rules ...,
What is limitation of tax credits,
What are rules of foreign tax credit
5
cards
R4-M5 Consolidated Tax Returns
What are the steps of calculating...,
What entity groups may elect cons...
2
cards
R4-M6 NOLs and Capital Loss Limitations
What are things to keep in mind f...
1
cards
R4-M7 Entity/Owner Transactions
What are general netting rules,
What is dividend payments to pref...,
What is tax treatment of stock di...
9
cards
R5-M1 S Corporations
What are characteristics of a s c...,
What are the exceptions that s co...,
What affects shareholders basis
10
cards
R5-M2 Partnerships 1
What is recourse debt and its cha...,
What is nonrecourse debt and its ...,
What are rules when contributing ...
11
cards
R5-M3 Partnerships 2
What is tax treatment of guarante...,
What are tax treatments of organi...,
What are differences between tax ...
6
cards
R5-M4 Partnerships 3
How to calculate partner s basis ...,
How to calculate partner s basis ...,
What are hot assets and tax treat...
4
cards
R5-M5 Multi-Jurisdictional Tax Issues
What is the purpose of transfer p...,
What is controlled taxpayer,
What is controlled transaction tr...
11
cards
R5-M6 International Tax Issues
What are the 4 categories of fore...,
What criteria a sales of property...,
What are 2 types of withholding t...
9
cards
R6-M1 Trusts and Gifts
What are trusts,
What are simple trusts,
What are complex trusts
6
cards
R6-M2 Tax Exempt Organization
What are types of tax exempt orga...,
What are 4 category of public org...,
What are unrelated business incom...
3
cards
R6-M3 Circular 230
What is circular 230,
Who have the authority to practic...,
What are duties and restrictions ...
7
cards
R6-M4 Professional Responsibilities and TR Preparer Penalties
Who is considered a tax return pr...,
What is reportable transaction,
What is unreasonable position
10
cards
R6-M5 Federal Tax Procedures
How to select tax returns for audit,
What is timing of the audits,
What is correspondence audit
12
cards
R6-M7 Legal Duties and Responsibilities
What must a plaintiff demonstrate...,
What are the 3 legal liabilities ...,
What are 5 elements of fraud
9
cards
R7-M1 Agency
What rights will a 3rd party be e...,
What are requisites for creation ...,
What are duties of agent to pr
12
cards
R7-M2 Contracts 1
What is a contract,
What are sources of law,
What are 3 elements of a legally ...
8
cards
R7-M4 Contracts 3
What is characteristics of the sa...,
What are the 4 exceptions of sale...,
What is express warranty
10
cards
R7-M5 Suretyship
What is a surety and its right,
What is a guarantor and a guarant...
2
cards
R7-M6 Secured Transactions
What conditions does purchased mo...,
What create an attachment of the ...,
What transactions are not in scop...
5
cards
R8-M1 Bankruptcy 1
What are 3 common types of bankcr...,
What is dismissal or conversion o...,
Who may not be a debtor who file ...
8
cards
R8-M2 Bankruptcy 2
What are objections to discharge,
What happens after a reorganizati...,
Who can confirm and who can accep...
6
cards
R8-M3 Federal Laws and Regulations
What are features of fica,
What are features of futa,
What are workers compensations fe...
5
cards
R8-M4 Business Structures 1
What are characteristics of a gen...,
What are characteristics of a lim...,
What are characteristics of a lim...
5
cards
R8-M5 Business Structures 2
What are characteristics of a c corp,
What are characteristics of a s corp,
What items must be included in th...
9
cards
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REG
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