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

Decks in this class (22)

REG 1 - Individual Taxation
Filing requirements,
Kiddie tax,
Tax due dates
67  cards
REG 2 - Corporate Tax
C corporation,
Formation of c corps,
Corporate income tax return 1120
37  cards
REG 3 - S Corporations
S corporations,
Qualifications for s corporation ...,
Formation of s corps formal simil...
13  cards
REG 4 - Partnership Taxation
Partnership,
Partnership basis,
Basic partnership terms outside b...
20  cards
REG 5 - Estate, Trusts & Gift Taxes
Trust,
Trust estates,
Operation of trusts estatesincome...
29  cards
REG 6 - Depreciation
Modified accelerated cost recover...,
Real property section 1250,
Tangible personal property sectio...
12  cards
REG 7 - Property & Special Property Tax Transactions
What are the 3 types of assets th...,
Ordinary income assets,
Section 1231 assets
22  cards
REG 8 - Tax Exempt Organizations
Exempt organizations,
Formation,
Filing requirements
7  cards
REG 9 - Filing Requirements & Preparer's Penalties
Returns due on 4 15,
Returns due on 3 15,
Returns due on 5 15
8  cards
REG 10 - Accountant Liability
Accountant liability,
What are the three types of commo...,
Breach of contract
15  cards
REG 11 - Ethics, Professional & Legal Responsibilities
Tax return preparer,
Statements on standards for tax s...,
A realistic possibility of the po...
13  cards
REG 12 - Federal Securities Regulation
What are securities,
Sec,
Securities act of 1933 truth in s...
22  cards
REG 13 - Contracts
Contract law,
Common law,
What are the three requirements f...
23  cards
REG 14 - Sales
Ucc a2 sale of goods,
Formation,
Offer
23  cards
REG 15 - Business Structures
General partnership,
What are the 3 basic parter rights,
Formation of a gp
23  cards
REG 16 - Regulation of Business Employment, Environment, & Antitrust
Workers compensation laws,
Under workers compensation law a ...,
Defenses to work
14  cards
REG 17 - Property Law & Intellectual Property Rights
Property is classified in what to...,
Fixture,
Ownership of personal property
21  cards
REG 18 - Commercial Paper/Negotiable Instruments
Commercial paper,
What are the two types of commerc...,
Negotiable instrument counts
14  cards
REG 19 - Agency
Agency,
Statute of frauds gross,
Employee vsindependent
8  cards
REG 20 - Secured Transactions
Collateral,
Collateral types tangible,
Collateral types intangibles
12  cards
REG 21 - Bankruptcy
Bankruptcy,
Insolvent,
Chapters of federal bankruptcy co...
21  cards
REG 22 - Suretyship
Suretyship,
Types of suretyship 3,
Surety is obligated to pay
14  cards

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CPA REG

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