This class was created by Brainscape user Anthony Maniscalco. Visit their profile to learn more about the creator.

Decks in this class (12)

REG 1 - Individual Taxation
Taxable income formula,
Filing status single joint,
Qualifying widow er with dependen...
47  cards
REG 2 - Adjustments
Educator expenses,
Maximum contributions to iras,
Deductible traditional ira
13  cards
REG 2 - Itemized Deductions
Who qualifies for medical expense...,
Timing of medical expense deductions,
Calculation of deductible medical...
11  cards
REG 2 - Tax Computations and Credits
Nonrefundable personal tax credits,
Refundable credits,
Child and dependent care credit
18  cards
REG 2 - Employee Stock Options
Definition of readily ascertainab...,
Nonqualified options employee tax...,
Nonqualified options employer tax...
5  cards
REG 3 - Property Tax
Purchased property basis,
Purchased property holding period,
Gifted property basis
55  cards
REG 4 - Corporate Taxation
Basis of property corporation rec...,
Shareholder tax consequences when...,
Liabilities assumed in excess of ...
41  cards
REG 5 - S Corps, Partnerships, etc
S corp due dates,
S corp property contribution rules,
S corp eligibility rules
39  cards
REG 6 - Other Entity Taxation
Simple trusts,
Complex trusts,
Gift tax exclusion
40  cards
Business Law: Part 1
What is necessary to create an ag...,
Duties of an agent to principal lora,
Duties of principal to agent
21  cards
Business Law: Part 2
Which types of bankruptcy is a tr...,
Who can t file chapter 7 bankrupt...,
Who can t file chapter 11 bankrup...
24  cards
Review Questions
Accord and satisfaction,
Novation,
When does circular 230 allow cont...
29  cards

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REG CPA Exam

  • Class purpose General learning

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