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Decks in this class (21)
Individual Taxation - General
What is a cafeteria plan,
If an employee chooses qualified ...,
If an employee chooses cash benef...
88
cards
Module 35 Notes
What is schedule b for,
What is schedule c for,
What is schedule d for
21
cards
Individual Taxation - Tax Limitations
What is the maximum amount of tax...,
What is the maximum amount that i...,
A special rule permits an individ...
33
cards
Individual Taxation - Exclusions
T f benefits received as workers ...,
T f benefits received as compensa...,
Amounts received from an employer...
29
cards
Individual Taxation - Basis
How do you determine a taxpayers ...,
How do you determine a taxpayers ...,
T f a special assessment for inst...
4
cards
Individual Taxation - Recognition of Income
When is dividend income to be rec...,
What is the difference between re...,
If an individual is to receive al...
11
cards
Individual Taxation - Deductions
T f an individual who elects the ...,
T f an individual who forgoes the...,
T f a corporations expenses relat...
96
cards
Tax Accounting Methods
A cash basis taxpayer should repo...,
This means that an item is unqual...,
The cash method cannot generally ...
16
cards
Individual Taxation - Depreciation
Under sec 179 a taxpayer may elec...,
For a taxpayer to be eligible to ...,
Although a taxpayer may expense u...
17
cards
Individual Taxation - Due Dates
When must a contribution to a rot...,
The final return of a decedent is...,
For a calendar year taxpayer when...
8
cards
Individual Taxation - Exemptions
What is the difference between a ...,
T f in determining the total supp...,
T f in determining the total supp...
22
cards
Individual Taxation - Filing Status
T f an individual may file as hea...,
T f a couple who is legally separ...,
T f for a taxpayer to be classifi...
11
cards
Individual Taxation - AMT
T f state income taxes are itemiz...,
T f home equity mortgage interest...,
T f unreimbusred employee expense...
24
cards
Transactions in Property
T f the basis of property acquire...,
T f the basis of property acquire...,
T f the basis of property acquire...
86
cards
Partnership Taxation
T f generally gain is recognized ...,
Gain will be recognized if proper...,
A taxpayer must recognize _______...
47
cards
Corporate Taxation - Transfers to a Controlled Corporation
T f generally no gain or loss is ...,
Control of a corporation means th...,
What is sec 351
4
cards
Corporate Taxation - General
What is sec 1244,
Sec 1244 permits a shareholder to...,
What is qualifying stock under se...
88
cards
Corporation Taxation - AMT
The starting point of computing a...,
Regular taxable income is ______ ...,
T f one tax preference that must ...
19
cards
Corporation Taxation - Book-to-Tax
Bad debt expense which represents...,
A provision for state income taxe...,
Interest expense on bank loans to...
19
cards
Corporate Taxation - General, Part 2
A corporation is a personal holdi...,
T f a series of adjustments must ...,
T f a series of adjustments must ...
54
cards
Gift & Estate Tax
What is the exclusion for tax on ...,
If an individual paid medical exp...,
Interest income resulting from a ...
80
cards
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REG Tax
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