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Ryan Sampson
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Decks in this class (35)
R1 - Individual Taxation - Filing Status
Which form is filed to obtain an ...,
How long does a surviving spouse ...
2
cards
R1 - Individual Taxation - Exemptions
What is the personal exemption ph...,
What is the definition of a quali...,
What is the definition of a quali...
3
cards
R1 - Individual Taxation - Gross Income
What are the two criteria that mu...,
How much of an employer s educati...,
What is the limit for merchandise...
13
cards
R1 - Employee Stock Options
Under an incentive stock option h...,
How is a gain calculated under an...,
Under a non qualified stock optio...
5
cards
R2 - Adjustments and Itemized Deductions
What is the ira contribution limi...,
What are the three requirements f...,
T f lodging expenses are adjustab...
20
cards
R2 - Tax Calculations and Credits
What percentage of dependent care...,
For how many years is the lifetim...,
What are the carryback forward ru...
6
cards
R2 - Individual Taxation - Other Taxes
Which credits are allowed to offs...,
How long may the amt credit be ca...,
What is the calculation for amti
3
cards
R2 - Individual Taxation - Other Items
What is generally the statute of ...,
What is the statute of limitation...,
T f there is no statute of limita...
6
cards
R2 - Tax Standards and Research
What tax literature bears the mos...
1
cards
R3 - C Corporations
What is the corporation s basis i...,
What is the percentage used for t...,
What items are includable in star...
39
cards
R3 - Small Business Corporations - (S Corporations)
In an s corporation may there be ...,
How long does an s corporation ha...,
When an s corporation election is...
6
cards
R3 - Exempt Organizations
T f an incorporated exempt organi...,
T f an exempt organization is not...
2
cards
R3 - Multi-Jurisdictional Tax Issues in Federal Taxation
What is a binding contract betwee...
1
cards
R3 - Other Tax Issues
How is the trade in of an asset t...
1
cards
R4 - Property Taxation
If an asset is held exactly one y...,
What gains losses are excluded fr...,
How long does business property h...
8
cards
R4 - Partnership Taxation
How are guaranteed payments treated,
How long is the extension for a 1065,
How is a partner s basis calculated
9
cards
R4 - Estate, Trust, and Gift Taxation
What is the income distribution d...,
For how many years is an estate e...,
What tax periods are available to...
8
cards
R5 - Ethics and Professional Responsiblities in Tax Services
What are the standards and percen...,
What is the difference between a ...,
How long is a tax practitioner re...
4
cards
R5 - Sarbanes-Oxley Act of 2002
How many members are there of the...,
How long must a cpa firm who audi...,
How often does the pcaob inspect ...
4
cards
R5 - Federal, Legislative, and Judicial Processes; The IRS; and Taxpayer Penalties
In which chamber of congress is t...,
What statistical model does the i...,
What form is signed upon completi...
5
cards
R5 - CPA Legal Liability
T f accountant client privilege i...,
T f a cpa who fraudulently gives ...,
Under section 11 what must be pro...
10
cards
R5 - Securities Regulation
What does the securities act of 1...,
What does the securities exchange...,
What is the purpose of the securi...
14
cards
R6 - Contracts
Contract law is governed by which...,
What are the three requirements o...,
What are the three requirements o...
13
cards
R6 - Sales
What 3 conditions must be present...,
T f shipment of nonconforming goo...,
Under ucc how long is the statute...
10
cards
R6 - Copyrights and Patents
How long is a copyright generally...,
What are the 3 categories not pro...,
How long is a patent generally en...
3
cards
R7 - Commercial Paper
What are the 6 elements of a nego...,
What are the 10 real defenses aga...,
Under the negotiable instruments ...
4
cards
R7 - Secured Transactions
What are the three requirements f...,
When is automatic perfection valid,
What is the order of priorities i...
4
cards
R7 - Bankruptcy
Which types of bankruptcies requi...,
What types of entities do not qua...,
In an involuntary bankruptcy proc...
7
cards
R8 - Suretyship and Creditors' Rights
Which is less risky a surety or g...,
Under what conditions is a gratui...,
Under what conditions is a compen...
4
cards
R8 - Agency
What is the difference between a ...,
What is the difference between ac...,
In which 2 instances is an agency...
4
cards
R8 - Business Structures
In a general partnership how are ...,
What must the articles of incorpo...,
When may the corporate veil be pi...
9
cards
R8 - Employer-Employee Law
What are the amount and time requ...,
T f if an employee is horsing aro...
2
cards
R8 - Money Laundering
What are the 3 steps of money lau...,
If a financial institution receiv...,
How long must a bank retain recor...
3
cards
R8 - Antitrust Law
At what percentage of the market ...
1
cards
R8 - Dodd-Frank Act of 2010
Under the volker rule contained w...
1
cards
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REG Section - CPA Exam
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