REG - Federal Taxation Flashcards

Decks in this Class (16):

• Property Transactions

  Property Transactions

  Sample Cards:

  basic formula,

  gifts,

  inheritances
  26 Cards
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• Income

  Income

  Sample Cards:

  gross income,

  tax rates,

  constructive receipt rule
  52 Cards
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• Deductions

  Deductions

  Sample Cards:

  activities for tax purposes,

  disallowed deductions,

  prepaid expenses
  20 Cards
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• Individual Issues

  Individual Issues

  Sample Cards:

  qualifying child,

  qualifying relative,

  personal exemption
  16 Cards
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• Tax Credits

  Tax Credits

  Sample Cards:

  personal tax credits,

  child tax credit,

  american opportunity tax credit
  15 Cards
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• Corporate Taxation

  Corporate Taxation

  Sample Cards:

  formation,

  if boot is received during formation,

  liability assumption formation
  49 Cards
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• Multijurisdictional Tax Issues

  Multijurisdictional Tax Issues

  Sample Cards:

  state income taxes,

  sales taxes,

  use taxes
  25 Cards
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• Tax Exempt Entities

  Tax Exempt Entities

  Sample Cards:

  tax exempt organization,

  prohibited activities,

  unrelated business income
  6 Cards
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• Partnership Taxation

  Partnership Taxation

  Sample Cards:

  general partners,

  limited partner,

  llc members
  27 Cards
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• S Corporation Taxation

  S Corporation Taxation

  Sample Cards:

  s election files 1120s single taxation,

  eligibility requirements very inflexible,

  election requirements
  14 Cards
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• Estate And Gift Taxation

  Estate and Gift Taxation

  Sample Cards:

  transfer taxes,

  unified credit,

  trusts
  18 Cards
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• Fiduciary Taxation

  Fiduciary Taxation

  Sample Cards:

  fidicuary income tax retrn,

  filing requirements,

  income concepts
  11 Cards
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• Tax Research And Practice

  Tax Research and Practice

  Sample Cards:

  priamary authority the law itself from a,

  secondary authority commentary on the la,

  irc
  20 Cards
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• Other Tax Issues

  Other Tax Issues
  0 Cards
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• Itemized Deductions

  Itemized Deductions

  Sample Cards:

  medial and dental expenses,

  taxes you paid,

  interest you paid
  7 Cards
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• Amt Individuals

  AMT - INDIVIDUALS

  Sample Cards:

  formula,

  amt credits,

  amt adjustments
  5 Cards
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