Regulation
flashcards
Decks in class (67)
# Cards
-
7.1 - Definition & Accounting25
-
9.1 - Corporate Tax Special Topics - Formation24
-
9.2 - Corporate Tax Special Topics - Current Earnings & Profits10
-
9.4 - Corporate Tax Special Topics - Redemptions29
-
9.5 - Corporate Tax Special Topics - Complete Liquidation22
-
9.6 - Corporate Tax Special Topics - Partial Liquidation11
-
9.7 - Corporate Tax Special Topics - Subsidiary Liquidation5
-
9.8 - Reorganizations33
-
9.9 - Procedure14
-
9.3 - Distributions56
-
12.3 - Gift Tax --- Estates, Trusts and Wealth Transfer Taxes36
-
12.2 - Beneficiary's Taxable Income --- Estates, Trusts & Wealth Transfer Taxes6
-
12.1 - Income Taxation --- Estates, Trusts & Wealth Transfer Taxes61
-
12.4 - Estate Tax32
-
12.5 - Generation Skipping Transfer Tax (GSTT)16
-
13.1 - Tax Legislation52
-
13.2 - Tax Procedures60
-
13.3 - Tax Planning19
-
13.4 - Accounting Methods47
-
13.5 - Multiple Jurisdictions26
-
14.1 - Sole Proprietorships9
-
14.2 - General Partnership55
-
14.3 - Limited Partnership & Limited Liability Partnerships16
-
14.4 - Limited Liability Company (LLC)24
-
15.1 - Formation (Corporation)39
-
15.2 - Operation, Financing and Distributions16
-
15.3 - Shareholder Rights0
-
15.4 - Directors & Officers Authority Duties and Liability0
-
15.5 - Mergers and Termination0
-
15.6 - Advantages & Disadvantages of Corporations0
-
16.1 - Formation of an Agency0
-
16.2 - Agent's Authority and Duties0
-
16.3 - Principal's Duties and Liabilities0
-
16.4 - Termination of an Agency0
-
16.5 - Antitrust Law0
-
16.6 - Employment Law0
-
16.7 - Intellectual Property Law0
-
16.8 - Various Law Topics0
-
17.1 - Classification of Contracts0
-
17.2 - Mutual Assent (Offer and Acceptance)0
-
17.3 - Consideration0
-
17.4 - Capacity0
-
17.5 - Legality0
-
17.6 - Lack of Genuine Assent0
-
17.7 - Statute of Frauds0
-
17.8 - Parole Evidence Rule0
-
17.9 - Performance, Discharge, and Breach0
-
17.10 - Remedies0
-
17.11 - Contract Beneficiaries0
-
17.12 - Assignment and Delegation0
-
1.1 - Circular 23021
-
1.2 - AICPA Standards for Tax Service23
-
1.3 - Tax Return Preparers32
-
1.4 - Licensing and Disciplinary Systems18
-
2.1 - Securities Act of 193361
-
2.2 - Securities Exchange Act of 193428
-
2.3 - Federal Statutory Liability of CPAs and Others42
-
2.4 - State Law Liability to Clients and 3rd Parties0
-
2.5 - Privileged Communication and Confidentiality0
-
3.1 - Filing Status18
-
3.2 - Exemptions0
-
3.3 - Gross Income35
-
3.4 - Other Gross Income0
-
3.5 - Exclusions0
-
2.1 - Securities Act of 1933 COPY61
-
SU # 5 - Deductions from AGI, Credits, AMT & Limitations47
-
SU # 6 - Property Transactions27
