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Richard Jimenez
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Decks in this class (40)
Property Transactions
What are ordinary assets,
What are section 1231 assets,
How do you calculate amount realized
11
cards
Capital Gains and Losses
How are self created musical work...,
What is holding period of stocks ...,
Whats the holding period for an a...
18
cards
Section 1231 Assets
What is depreciation recapture,
What is section 1245 recapture,
What is section 1250 recapture
7
cards
Section 1231 Cost Recovery
What type of property is and isnt...,
What depreciation method do we us...,
What depreciation method do we us...
17
cards
Like Kind Exchanges and Involuntary Conversions
How do we treat gains and losses ...,
What are qualifying property for ...,
Do exchanges of inventory and rec...
13
cards
Other Non-Recognition Transactions
Describe wash sales,
Do we recognize related party losses,
Define related parties
7
cards
Gross Income- Concepts, Interest, and Dividends
Is finding property income,
What is constructive receipt,
What is the tax benefit rule
17
cards
Gross Income- Other Inclusions
Explain the tax treatment of tip ...,
How is alimony taxed,
How are payments to a former spou...
14
cards
Gross Income- Exclusions
Are prizes and awards included in...,
When can prizes and awards be exc...,
Are scholarships included in income
12
cards
Accounting Methods and Periods
What does it mean when tax rules ...,
When does realization of income o...,
What is realization
17
cards
Taxation of Employee Benefits
Are health insurance proceeds inc...,
Summarize disability insurance in...,
Are life insurance premiums paid ...
20
cards
Taxation of Retirement Plans
Early withdrawals trigger a penal...,
What are the limits on ira contri...,
Are ira deductions for or from agi
10
cards
Deductions- Basic Principles
What are the two categories for d...,
What are the three mutually exclu...,
Are personal activity expenses de...
16
cards
Deductions for AGI
How do you calculate agi,
What is a trade activity,
What do for agi deductions primar...
7
cards
Itemized Deductions- Medical, Taxes, Interest
What do itemized deductions prima...,
What are the six types of persona...,
Where are itemized deductions rep...
17
cards
Itemized Deductions- Other
What are requirements to deduct c...,
What is the charitable contributi...,
What is the charitable contributi...
12
cards
Employee Business Expenses
When are costs of travel deductible,
Is commute between residence and ...,
When can meals and lodging be ded...
7
cards
Deductions- Losses and Bad Debts
What are the provisions regarding...,
Can cash basis taxpayers deduct l...,
When are non business bad debts d...
4
cards
Limitations on Certain Business Deductions
When can hobby expenses be deducted,
Can hobby losses be deducted,
How can taxpayers avoid the hobby...
9
cards
Personal and Dependency Exemptions
Can dependents claim personal exe...,
When are tests for dependency exe...,
What are the two ways to qualify ...
7
cards
Filing Status
When is marital status determined,
How may an abandoned spouse file,
What is required of taxpayers fil...
9
cards
Personal Tax Credits
What is the order of credits applied,
What are the provisions of the ch...,
What are the provisions of the ho...
9
cards
Business Tax Credits
What are the provisions of the fo...,
How else can taxpayers mitigate f...,
What is the general business cred...
6
cards
Formation of a Corporation
What are provisions for recogniti...,
What is the control club,
What are the requirements to be a...
13
cards
Corporate Income
Can corporations choose a fiscal ...,
Is accrual accounting required fo...,
Do passive loss limits apply to c...
7
cards
Special Corporate Deductions
What are the charitable contribut...,
What cannot claim the drd,
What is the minimum holding perio...
5
cards
Penalty Taxes
How can the accumulated earnings ...,
What is the accumulated earnings tax,
How do you calculate accumulated ...
11
cards
Taxation of Related Corporations
How can corporations be related,
What is an affiliated group,
Can affiliated corporations file ...
6
cards
Distributions from a Corporation
Whats required to determine e p,
What is the reduction of corporat...,
Can distributions create a defici...
5
cards
Corporate Redemptions and Liquidations
How are redemptions that have the...,
What are the 3 methods for a rede...,
How is indirect or constructive o...
18
cards
Corporate Reorganizations
What is a type a reorganization i...,
What is a type b reorganization i...,
What is a type c reorganization i...
13
cards
State and Local Taxation
What are excise taxes,
What are foreign corporations for...,
What are the four tests to determ...
10
cards
Taxation of Foreign Income
What prevails international treat...,
When is earned income foreign sou...,
In a sale of personalty how do we...
8
cards
Tax Exempt Organizations
What are filing requirements for ...,
What are private foundations,
What are requirements to qualify ...
6
cards
Securities and The Registration Process
What are the elements of an inves...,
Are general partnership interests...,
What is the basic process for an ...
7
cards
Exempt Transactions and Securities
Which securities are exempt from ...,
Detail provisions of regulation d...,
Detail provisions of regulation d...
4
cards
The Jobs Act of 2012
What is the goal of the jobs act,
What are the benefits of being an...,
What is the jobs act limit on cro...
3
cards
Liability Provisions- 1933 Act
What two elements must plaintiffs...,
What are accountant defenses unde...
2
cards
1934 Act
What did the 1934 act create,
What is the standard of liability...,
What must plaintiffs prove to win...
6
cards
Criminal Liability and the Dodd Frank Act
Can the sec bring criminal charges,
What does sox contain criminal pr...,
Although dodd franks impact on ac...
3
cards
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Regulation
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