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Nicole Aufiero
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Decks in this class (22)
01.01 Regulations Governing Practice Before the IRS
What does circular 230 contain,
What does practicing before the i...,
What is circular 230 subpart a
19
cards
01.02 Internal Revenue Code and Regulations Related to Tax Return Preparers
Who is a tax return preparer trp,
What acts does not classify a per...,
What is a nonsigning trp
18
cards
02.01 Licensing and Disciplinary Systems
Who provides oversight of profess...,
What do state boards of accountan...,
What is the purpose of the aicpa
15
cards
03.01 Federal Tax Procedures
Why are tax returns selected for ...,
What are the most common types of...,
What is a correspondence audit
13
cards
03.02 Substantiation and Disclosure
Define a reasonable tax position,
What are the circumstances that a...,
What does the more likely than no...
17
cards
03.03 Taxpayer Penalties
True or false civil penalties are...,
What are examples of delinquency ...,
How much is the failure to file p...
11
cards
03.04 Authoritative Hierarchy
What is the tax rules hierarchy,
What is primary authority,
What is secondary authority
14
cards
04.01 Common Law Duties and Liabilities to Clients and Third Parties
True or false a tax practitioner ...,
What are the common law theories ...,
Define breach of contract
24
cards
04.02 Privileged Communications, Confidentiality and Privacy Acts
What are privilege laws,
What is the aicpa s confidential ...,
What are elements on accountant c...
4
cards
05.01 Authority of Agents and Principals
What is an agency relationship,
What are the types of agents,
What is a special agent
15
cards
05.02 Duties and Liabilities of Agents and Principals
What are duties of principal to a...,
Does the agent owe a duty of loya...,
What does the duty of loyalty pro...
29
cards
06.01 Formation (Contracts)
What are the two sources on contr...,
What is common law,
What does common law apply to
21
cards
06.02 Performance, Discharge, and Breach
When is performance due,
What is a conditions precedent,
What is a conditions subsequent
15
cards
06.03 Remedies
Who is entitled to contract remedies,
What are exceptions to the requir...,
What are the types of remedies
12
cards
07.01 Debtor Creditor Relationships
What is a guarantor surety,
What are the three parties in a s...,
What is a guarantor of collection
46
cards
08.01 Federal Laws and Regulation of Business
What is the coverage of preexisti...,
What types of discrimination are ...,
Under what age can parents provid...
26
cards
09.01 Selection & Formation of Business Entity & Related Operation & Termination
Define sole proprietorship,
Define general partnership,
Define limited partnership
129
cards
09.02 Rights, Duties, Legal Obligations, and Authority of Owners & Management
In a sole proprietorship who has ...,
In a partnership who has manageme...,
In an lp
11
cards
10.01 Basis of Assets
Define depreciable amortizable ta...,
What is included in the cost of r...,
True or false shipping costs can ...
26
cards
11.01 Cost Recovery
How is depreciation calculated us...,
How is depreciation calculated us...,
How is depreciation calculated us...
24
cards
12.01 Gross Income
What does gross income include,
When is income realized,
What are some examples of what is...
58
cards
13.01 Reporting of Items from Pass-through Entities
1
cards
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REG
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