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Decks in this class (31)
ATRA
The highest individual income tax...,
The estate tax exclusion after at...,
Income level at which highest tax...
4
cards
PPACA
What is the threshold to begin de...,
What is the aca individual mandat...,
What is the aca cut off for large...
6
cards
Property Transactions
Define long term holding period,
How does one determine the basis ...,
Define return on capital
6
cards
Capital Gains_Losses and 1231 Property
What is the percentage of qualifi...,
List the characteristics of ordin...,
Define long term assets
23
cards
Like-Kind Exchanges
What are the key differences betw...,
What is the replacement period fo...,
List the requirements for deferra...
7
cards
Other Non-Recognition Transactions
Describe the principal residence ...,
Describe the principal residence ...,
What is the gain on the sale of r...
7
cards
Income
When can interest on series ee sa...,
Describe the tax benefit rule,
How does one determine the amount...
30
cards
Deductions
What deductions are allowed for i...,
List the types of deductions that...,
List the requirements for busines...
39
cards
Exemptions
Describe the residency test,
When does a taxpayer qualify for ...,
Describe the exemption phase out
14
cards
Filing Status
What filing status is a surviving...,
Describe the concept of kiddie tax,
Define abandoned spouse
5
cards
AMT
List the characteristics of self ...,
Describe the alternative minimum ...,
What are the requirements for fil...
6
cards
Personal Tax Credits
Describe the lifetime learning cr...,
List the eligibility requirements...,
How is the dependent care credit ...
6
cards
Business Tax Credits
Must us taxpayers include worldwi...,
What is the time frame for the ca...
2
cards
Corporate Formation
What are the membership requireme...,
What is considered a boot in a co...,
What is a corporation s basis for...
6
cards
Corporate Income
What purpose does a schedule m 1 ...,
How is nontaxable income included...,
What is the basis of accounting t...
10
cards
Spl Corporate Deductions
What are the dividend deduction r...,
List the characteristics of organ...,
List the characteristics of chari...
7
cards
Corporate AMT
Describe the alternative minimum ...,
What is the alternative minimum t...,
Describe the alternative minimum ...
11
cards
Penalty Taxes for Corporations
Describe the personal holding com...,
What deductions should be made to...,
List the corporations that are ex...
15
cards
Taxation of Related Companies
Describe the brother sister contr...,
Describe the brother sister contr...,
List the two types of tests for b...
7
cards
Corporate Distributions
What are the tax consequences if ...,
What are distributions considered...,
What effect does property distrib...
10
cards
Corp Redemptions & Liquidations
What is the accounting treatment ...,
Define family attribution,
What is the accounting treatment ...
17
cards
Corporate Reorgs
List the seven types of organizat...,
List the tax consequences of a me...,
Describe a type c reorganization
13
cards
SALT
What activities are sufficient to...,
Define nexus,
How is business income apportione...
4
cards
Taxation of Foreign Income
How is the foreign tax credit lim...,
Which has priority us tax law or ...,
What constitutes foreign sourced ...
4
cards
Tax Exempt Organizations
Define private foundation,
What is the tax rate for unrelate...,
What are the general filing requi...
3
cards
Partnerships
What is a general partner s role ...,
What items decrease a partner s b...,
How are contributions to a partne...
8
cards
Partnerships 2
When do partners report income,
Describe the characteristics of a...,
What tax forms does a partnership...
16
cards
S Corps
List the requirements for an s co...,
What rules apply for the contribu...,
What circumstances may cause a te...
21
cards
Estate and Gift taxes
Who is liable for transfer taxes,
Define gift,
What deductions from transfer tax...
32
cards
Tax Research
What types of regulations are spe...,
What court of original jurisdicti...,
What types of regulations have th...
17
cards
Business Entity Choice
True or false single member entit...,
Describe the similarities of a pa...,
Define disregarded entity
10
cards
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REG_Taxes
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