Wiley CPAexcel Exam Review 2018 Study Guide
Wiley CPAexcel Exam Review 2018 Study Guide
Regulation
John Wiley & Sons Inc
02/2018
528
Mole
Inglês
9781119481072
760
Descrição não disponível.
About the Authors viii About the Regulation Professors ix Welcome to Regulation x Ethics, Professional Responsibilities, and Federal Tax Procedures 1 Ethics and Responsibility in Tax Practice 2 Regulations Governing Practice before the IRS 2 IRC Code and Regulations Related to Tax Return Preparers 7 Licensing and Disciplinary Systems 12 Federal Tax Practice and Procedures 15 Substantiation and Disclosure of Tax Positions 15 Taxpayer Penalties 18 Sources of Tax Authority and Research 23 Tax Practice and Procedure 27 Compliance Responsibilities 30 Legal Duties and Responsibilities 35 Common Law Duties and Liabilities to Clients and Third Parties 35 Privileged Communications, Confidentiality, and Privacy Acts 44 Business Law 49 Agency 50 Types of Agency Relationships and Creation 50 Authority of Agents and Principals 53 Duties of Agents and Principals 55 Contract Liability of Agents and Principals 60 Tort Liability of Agents and Principals 63 Contracts 67 Introduction and Classification 67 Applicable Laws 67 Types of Contracts 70 Formation 73 Offer and Acceptance 73 Consideration 81 Writing and Records: The Statute of Frauds 86 Defenses to Formation 92 Performance 98 Defining Performance and Breach 98 Discharge of Performance 104 Passage of Title and Risk of Loss 108 Remedies 115 Types of Remedies 115 Formulas for Damages 118 Third-Party Rights 122 Debtor-Creditor Relationships 127 Rights, Duties, and Liabilities of Debtors, Creditors, and Guarantors 127 Suretyship-Introduction, Creation, and Types 127 Suretyship-Rights of Parties 131 Article 9-UCC Secured Transactions 136 Introduction and Creation of Security Interests 136 Perfection of Security Interests 139 Priorities in Security Interests 144 Rights of Secured Parties and Debtors 148 Bankruptcy and Insolvency 151 Prebankruptcy Options, and Introduction to and Declaration of Bankruptcy 151 Bankruptcy Process 157 Distribution of Debtor's Estate 161 Discharge and Reaffirmation Agreements 164 Government Regulation of Business 166 Federal Securities Regulation 166 Defining a "Security" 166 The Registration Process 168 Exempt Transactions and Securities 171 The JOBS Act of 2012 177 Liability Provisions-1933 Act 181 Purposes, Requirements, and Provisions of the 1934 Act 187 Criminal Liability 194 Other Federal Laws and Regulations 196 Employment Tax 196 Affordable Care Act 201 Worker Classification Laws and Regulations 209 Business Structure 215 Selection and Formation of Business Entity and Related Operation and Termination 215 Selection of a Business Entity 215 Formation 221 Operations: Nonfinancial Factors 223 Financial Structure 226 Termination 232 Rights, Duties, Legal Obligations, and Authority of Owners and Management 235 Rights and Duties 235 Authority of Owners and Managers 240 Federal Taxation 243 Introduction to Tax Review 244 Property Transactions 251 Sales and Dispositions of Assets 251 Capital Gains and Losses 255 Section 1231 Assets 263 Section 1231 Assets-Cost Recovery 268 Like-Kind Exchanges and Involuntary Conversions 279 Other Nonrecognition Transactions 285 Federal Taxation of Individuals 291 Income 292 Gross Income-General Concepts and Interest 292 Gross Income-Other Inclusions 297 Gross Income-Exclusions 300 Taxation of Income from Business Entities 303 Accounting Methods and Periods-Individuals 307 Taxation of Employee Benefits 314 Taxation of Retirement Plans 320 Deductions 325 Deductions-Basic Principles 325 Deductions for AGI 327 Itemized Deductions-Medical, Taxes, Interest 331 Itemized Deductions-Other 335 Employee Business Expenses 341 Deductions-Losses and Bad Debts 344 Limitations on Business Deductions 346 Individual Tax Issues 351 Personal and Dependency Exemptions 351 Filing Status 355 Alternative Minimum Tax and Other Taxes 359 Tax Planning Strategies for Individuals 364 Tax Credits 369 Personal Tax Credits 369 Estate and Gift Taxation 378 Federal Gift Tax 378 Federal Estate Tax 385 Federal Taxation of Entities 393 Corporate Taxation 394 Formation of a Corporation 394 Corporate Income 399 Accounting Methods and Periods-Corporations 404 Special Corporate Deductions 407 Corporate Alternative Minimum Tax 413 Penalty Taxes 417 Taxation of Related Corporations 421 Distributions from a Corporation 424 Corporate Redemptions and Liquidations 428 Corporate Reorganizations 434 Multijurisdictional Tax Issues 440 State and Local Taxation 440 Taxation of Foreign Income 445 Tax-Exempt Entities 450 Tax-Exempt Organizations 450 Partnership Taxation 453 Formation and Basis 453 Flow-Through of Income and Losses 460 Transactions with Partners 463 Partnership Distributions 466 Sales and Terminations 471 S Corporation Taxation 475 Eligibility, Election, Termination 475 Income and Basis 478 Distributions and Special Taxes 483 Fiduciary Taxation 486 Income Taxation of Fiduciaries 486 Tax Credits 491 Business Tax Credits 491 Other Tax Issues 495 Tax Planning Strategies for Business Entities 495 Business Entity Choice 497 Index 501
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
wiley cpa study guide; wiley cpaexcel study guide; Financial Accounting and Reporting; far; far exam; far cpa exam; 2017 cpa exam book; cpa exam books; cpa review book; cpa book; cpa study book; cpa course; cpa review; cpa exam; cpa study; cpa exam review; cpa exam prep; cpa test prep; cpa study materials; cpa study guide; cpa exam questions; wiley cpa; cpaexcel; wiley cpaexcel
About the Authors viii About the Regulation Professors ix Welcome to Regulation x Ethics, Professional Responsibilities, and Federal Tax Procedures 1 Ethics and Responsibility in Tax Practice 2 Regulations Governing Practice before the IRS 2 IRC Code and Regulations Related to Tax Return Preparers 7 Licensing and Disciplinary Systems 12 Federal Tax Practice and Procedures 15 Substantiation and Disclosure of Tax Positions 15 Taxpayer Penalties 18 Sources of Tax Authority and Research 23 Tax Practice and Procedure 27 Compliance Responsibilities 30 Legal Duties and Responsibilities 35 Common Law Duties and Liabilities to Clients and Third Parties 35 Privileged Communications, Confidentiality, and Privacy Acts 44 Business Law 49 Agency 50 Types of Agency Relationships and Creation 50 Authority of Agents and Principals 53 Duties of Agents and Principals 55 Contract Liability of Agents and Principals 60 Tort Liability of Agents and Principals 63 Contracts 67 Introduction and Classification 67 Applicable Laws 67 Types of Contracts 70 Formation 73 Offer and Acceptance 73 Consideration 81 Writing and Records: The Statute of Frauds 86 Defenses to Formation 92 Performance 98 Defining Performance and Breach 98 Discharge of Performance 104 Passage of Title and Risk of Loss 108 Remedies 115 Types of Remedies 115 Formulas for Damages 118 Third-Party Rights 122 Debtor-Creditor Relationships 127 Rights, Duties, and Liabilities of Debtors, Creditors, and Guarantors 127 Suretyship-Introduction, Creation, and Types 127 Suretyship-Rights of Parties 131 Article 9-UCC Secured Transactions 136 Introduction and Creation of Security Interests 136 Perfection of Security Interests 139 Priorities in Security Interests 144 Rights of Secured Parties and Debtors 148 Bankruptcy and Insolvency 151 Prebankruptcy Options, and Introduction to and Declaration of Bankruptcy 151 Bankruptcy Process 157 Distribution of Debtor's Estate 161 Discharge and Reaffirmation Agreements 164 Government Regulation of Business 166 Federal Securities Regulation 166 Defining a "Security" 166 The Registration Process 168 Exempt Transactions and Securities 171 The JOBS Act of 2012 177 Liability Provisions-1933 Act 181 Purposes, Requirements, and Provisions of the 1934 Act 187 Criminal Liability 194 Other Federal Laws and Regulations 196 Employment Tax 196 Affordable Care Act 201 Worker Classification Laws and Regulations 209 Business Structure 215 Selection and Formation of Business Entity and Related Operation and Termination 215 Selection of a Business Entity 215 Formation 221 Operations: Nonfinancial Factors 223 Financial Structure 226 Termination 232 Rights, Duties, Legal Obligations, and Authority of Owners and Management 235 Rights and Duties 235 Authority of Owners and Managers 240 Federal Taxation 243 Introduction to Tax Review 244 Property Transactions 251 Sales and Dispositions of Assets 251 Capital Gains and Losses 255 Section 1231 Assets 263 Section 1231 Assets-Cost Recovery 268 Like-Kind Exchanges and Involuntary Conversions 279 Other Nonrecognition Transactions 285 Federal Taxation of Individuals 291 Income 292 Gross Income-General Concepts and Interest 292 Gross Income-Other Inclusions 297 Gross Income-Exclusions 300 Taxation of Income from Business Entities 303 Accounting Methods and Periods-Individuals 307 Taxation of Employee Benefits 314 Taxation of Retirement Plans 320 Deductions 325 Deductions-Basic Principles 325 Deductions for AGI 327 Itemized Deductions-Medical, Taxes, Interest 331 Itemized Deductions-Other 335 Employee Business Expenses 341 Deductions-Losses and Bad Debts 344 Limitations on Business Deductions 346 Individual Tax Issues 351 Personal and Dependency Exemptions 351 Filing Status 355 Alternative Minimum Tax and Other Taxes 359 Tax Planning Strategies for Individuals 364 Tax Credits 369 Personal Tax Credits 369 Estate and Gift Taxation 378 Federal Gift Tax 378 Federal Estate Tax 385 Federal Taxation of Entities 393 Corporate Taxation 394 Formation of a Corporation 394 Corporate Income 399 Accounting Methods and Periods-Corporations 404 Special Corporate Deductions 407 Corporate Alternative Minimum Tax 413 Penalty Taxes 417 Taxation of Related Corporations 421 Distributions from a Corporation 424 Corporate Redemptions and Liquidations 428 Corporate Reorganizations 434 Multijurisdictional Tax Issues 440 State and Local Taxation 440 Taxation of Foreign Income 445 Tax-Exempt Entities 450 Tax-Exempt Organizations 450 Partnership Taxation 453 Formation and Basis 453 Flow-Through of Income and Losses 460 Transactions with Partners 463 Partnership Distributions 466 Sales and Terminations 471 S Corporation Taxation 475 Eligibility, Election, Termination 475 Income and Basis 478 Distributions and Special Taxes 483 Fiduciary Taxation 486 Income Taxation of Fiduciaries 486 Tax Credits 491 Business Tax Credits 491 Other Tax Issues 495 Tax Planning Strategies for Business Entities 495 Business Entity Choice 497 Index 501
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
wiley cpa study guide; wiley cpaexcel study guide; Financial Accounting and Reporting; far; far exam; far cpa exam; 2017 cpa exam book; cpa exam books; cpa review book; cpa book; cpa study book; cpa course; cpa review; cpa exam; cpa study; cpa exam review; cpa exam prep; cpa test prep; cpa study materials; cpa study guide; cpa exam questions; wiley cpa; cpaexcel; wiley cpaexcel
