REG - CPA Study

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

Decks in this class (23)

M-1 - Basis and Holding Periods of Assets
What is included in the cost of p...,
What is the difference between re...,
What is basis called after deprec...
47  cards
M-2 - Gains and Losses
How do you calculate the gain or ...,
How do you calculate the amount r...,
What are examples of capital assets
18  cards
M-3 - Cost Recovery
Difference between real property ...,
What type of assets are 5 year pr...,
What type of assets are 7 year pr...
21  cards
M-1 - Contracts: Part 1
What are the three elements for a...,
What is an express contract,
What is an implied in fact contract
34  cards
M-2 - Contracts: Part 2
What is a defense when it comes t...,
If the courts deem the contract n...,
What is the first type of defense...
28  cards
M - 3 Contracts: Part 3
What is the difference between a ...,
Are merchants held to a standard ...,
Under the common law if you want ...
44  cards
M - 4 - Agency
What are the three parities in an...,
What are requirements for a pinciple,
Does the agency relationship requ...
44  cards
M - 5 - Suretyship
What is a surety and who are the ...,
What is the difference between a ...,
When can the creditor go after th...
30  cards
M - 6 - Secured Transactions
What is a secured transaction,
What is repossessing,
Explain step 1 which is attachmen...
36  cards
M - 1 - Bankruptcy: Part 1
What is a chapter 7 liquidation b...,
What is chapter 9 bankruptcy,
What is chapter 11 bankruptcy
34  cards
M - 1 - Filling Requirements and Filing Status
What are the requirements for a t...,
Where is qbi taken on the tax for...,
If the spouse dies in the current...
5  cards
M - 2 - Bankruptcy: Part 2
What are some of the objections c...,
What is the difference between di...,
What does wafted stand for
19  cards
M - 1 - C Corporations
How is the dividends received ded...,
What are temporary differences be...,
If a corporation
28  cards
M - 5 - S Corporations
What is the rule for fringe benef...,
For s corps how is their tax basi...,
When calculating basis for the s ...
6  cards
M - 6 - Partnerships
Are guaranteed payments included ...,
Are organizational expenses the s...,
What is included in a parternship...
7  cards
R4 - M1 - Circular 230
What are ads rules,
Who has unlimited representation ...,
As a practioner do you have to gi...
10  cards
R1 - M7 - Credits
What are the nonrefundable credits,
What are the refundable credits,
What is the child and dependent c...
31  cards
R4 - M2 - Professional Responsibilities and Tax Return Preparer Penalties
Who is a tax return preparer what...,
Who is a not tax return preparer,
What is the advantage of having a...
29  cards
R4 - M3 - Federal Tax Procedures and Taxpayer Penalties
What is the audit process,
After the examination of an audit...,
What are the five reasons your re...
34  cards
R4 - M4 - Legal Duties and Responsibilities
What can the plaintiff sue the ta...,
For breach of contract what is pr...,
Someone can sue you for unintenti...
17  cards
R6 - M3 - Federal Laws and Regulations
What are some of the factors busi...,
What is fica federal insurance co...,
Does the employer or the employee...
33  cards
R6 - M4 - Business Structures Part 1
Which entities do you have to fil...,
Explain the liabilities of each t...,
Who manages the operations for ea...
41  cards
R6 - M5 - Business Structures Part 2
Who is liable for a corporations ...,
Is a c corp subject to double tax...,
Do shareholders run the business ...
42  cards

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REG - CPA Study

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