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Jacob Eiler
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Decks in this class (47)
REG
In a fraud case the cpa is genera...,
Consideration must be,
A cpa can charge a contingent fee...
260
cards
Part I: Business Law
2 sources of contracts,
Common law contracts,
Ucc contracts
91
cards
Part II: Uniform Commercial Code (UCC)
Under the ucc for a writing to be...,
What sales of goods does the ucc ...,
What sales of goods does the stat...
69
cards
Part III: Debtor-Creditor Relationships
Surety guarantor,
When is the surety liable for the...,
Can there be more than one surety...
43
cards
Part IV: Agency
Agency agreement,
Principal,
Agent
11
cards
Part V: Federal Laws and Regulations
Security as defined by the 33 act,
What type of securities offerings...,
Primary purpose of registration
90
cards
Part VI: Business Structure
Sole proprietor,
General partnership gp,
Formation of gp
28
cards
Part VII: Property Taxation Issues
For tax purposes business assets ...,
Ordinary assets,
Section 1231 assets
40
cards
Part VIII: Income
Constructive receipt,
Tax benefit rule,
Stock and dividend splits
22
cards
Part IX: Tax Accounting Rules
Uniform capitalization rules,
To whom do uniform capitalization...,
Under uniform capitalization rule...
7
cards
Part X: Deductions
For agi,
From agi,
3 categories of transactions
30
cards
Part XI: Individual Taxes
Personal exemptions,
Dependent exemptions,
Relationship test for qualifying ...
38
cards
Part XII: Corporate Taxes
Control club,
To be part of the control club yo...,
Control
50
cards
Part XIII: Partnership Taxation
1 is there is a control club for ...,
Is there any g l on property cont...,
A partners basis in the partnersh...
11
cards
Part XIV: S Corp Taxation
Do control club rules apply to 1 ...,
The election to s corp status req...,
How many shareholders can an s co...
11
cards
Part XV: Other Tax Issues
Gift tax exclusion for education ...,
Gift tax exclusion for medical gifts,
Annual exclusion for a gift
10
cards
Corp. Income Taxes: Capital Contributions and Deductions
In a nonliquidating distribution ...,
In a nonliquidating distribution ...,
In a nonliquidating distribution ...
6
cards
Corp. Income Taxes: Expenses and Deductions
How long is the amortization peri...,
How are section 197 property tran...,
For bad debt transactions what am...
33
cards
Corp. Income Taxes: Other Tax Areas
Like kind exchange,
New basis and g l associated w li...,
Like kind exchange and boot
25
cards
Corp: Income Taxes: Revenues
Section 1231 property,
Section 1245 property,
Section 1250 property
10
cards
Ind. Inc. Tax: Credits and Other Tax Topics
How much of their payments for ch...,
Levels of child care credit based...,
How to do child care credit problem
7
cards
Ind. Inc. Tax: for AGI Deductions
Are moving expenses related to em...,
Are gambling losses related to em...,
How much interest is reported as ...
17
cards
Ind. Inc. Tax: Exchanges
2 categories of capital assets fo...,
Are g l on investment property re...,
Are g l on personal property repo...
36
cards
Ind. Inc. Tax: Income
Taxpayers are presumed to be enga...,
Are expenses related to a hobby d...,
Is child support taxable income
36
cards
Ind. Inc. Tax: Itemized Deductions
When is the cost of surgery deduc...,
Is mileage for healthcare deductible,
Is nonpresciption medicine deduct...
26
cards
Ind. Inc. Tax: Overview
What filing status must a member ...,
Single taxpayers vs hoh or qualif...,
How is filing status determined
27
cards
Bus. Law: Agency
When does an agency coupled w int...,
Does an agreement to pay a commis...,
A written agency agreement is req...
16
cards
Bus. Law: Contracts
A counteroffer is made when,
Can a party be entitled to recove...,
Substantial performance
50
cards
Bus. Law: Negotiable Instruments
Is the endorser intended payer of...,
Essential elements of a check,
W a check is the drawee or the dr...
34
cards
Bus. Law: Misc. Bus. Law
When the grantor of a trust dies ...,
State law requirements for a will...,
Exception to state law formality ...
39
cards
Bus. Structure: Corporations
Under the model business corporat...,
Under the model business corporat...,
Articles of incorporation must in...
31
cards
Bus. Structure: LLCs and LLLPs
Llcs are generally treated like _...,
The articles of incorporation for...,
Llc owners are called
11
cards
Bus. Structure: Partnerships
When a newly admitted partner adm...,
Does the personal bankruptcy of o...,
Under rupa does the death of a pa...
45
cards
Debtor-Creditor: Bankruptcy
What forms of bankruptcy are avai...,
Chapter 7,
Chapter 11
34
cards
Debtor-Creditor: Non-Bankruptcy
Artisans lien,
Garnishment,
Judgment
28
cards
Debtor-Creditor: Insurance
What gives a person an insurable ...,
Is an insurance policy void if pu...,
The requirement of an insurable i...
9
cards
Debtor-Creditor: Secured Transactions
Under article 9 of the uniform co...,
Security interest,
Judgment lien
39
cards
Govt. Regulation of Bus: Real and Personal Property
Provision in ucc article 2a finan...,
Finance lease,
Provision in ucc article 2a title...
20
cards
Govt. Regulation of Bus: Fed. Securities Regulation
Affirmative defenses to actions u...,
Regulation fd full disclosure,
Section 401 of the sarbanes oxley...
33
cards
Govt. Regulation of Bus: Accountants' Legal Responsibilities
In a suit for damages under secti...,
Misstatements on a registration s...,
To win in a case governed by the ...
42
cards
Govt. Regulation of Bus: Other Fed. Laws and Regulations
Federal insurance contributions a...,
Age discrimination in employment ...,
Who does the adea protect
64
cards
Govt. Regulation of Bus: UCC
Ucc article 2,
Uniform state law,
Evidence allowed under ucc article 2
37
cards
Partnerships, S Corps, Etc: Other Taxation Areas
Limit of gifts that can be given ...,
What is the limitation to the amo...,
What is the limitation to the amo...
28
cards
Partnerships, S Corps, Etc: Partnerships, S Corps
Do s corps pay income tax on earn...,
Is tax exempt income earned by an...,
Can an s corp be a shareholder of...
33
cards
Incorrect Questions 1
If you learn that the tax return ...,
Under circular 230 it is proper t...,
A cpa prepared a tax return for a...
215
cards
Incorrect Questions 2
Which of the following statements...,
Dart inc a closely held corporati...,
Which of the following conditions...
168
cards
Incorrect Questions 3
The organizational test to qualif...,
The private foundation status of ...,
What is the tax treatment of net ...
95
cards
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REG
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