Regulation Area V: Federal Taxation of Entities

CPA Bootcamp Regulation Area V: Federal Taxation of Entities

Course includes: Tax-Exempt Organization; and Multi-Jurisdictional & International Tax Issues

Buy $174.00 Free Preview

Course curriculum

1. Uniform CPA Examination Blueprints - Area V: Federal Taxation of Entities
  FREE PREVIEW
2. TAPA Institute: CPA Bootcamp Regulation
  FREE PREVIEW
1. CPA Bootcamp Regulation Area V: Federal Taxation of Entities
2. Section 1 Lecture: Tax Treatment of Formation and Liquidation of Business Entities
  FREE PREVIEW
3. Section 1 Quiz: Tax Treatment of Formation and Liquidation of Business Entities
4. Section 1 Simulation: Tax Treatment of Formation and Liquidation of Business Entities - Tax Implications of Liquidating Distributions
5. Section 1 Simulation: Tax Treatment of Formation and Liquidation of Business Entities - Tax Implications of Liquidating Distributions Answer Key
6. Section 1 Simulation: Tax Treatment of Formation and Liquidation of Business Entities - Tax Advantages and Disadvantages of Formation
7. Section 1 Simulation: Tax Treatment of Formation and Liquidation of Business Entities - Tax Advantages and Disadvantages of Formation Answer Key
1. Section 2 Lecture: Differences between Book and Tax Income
2. Section 2 Quiz: Differences between Book and Tax Income
3. Section 2 Simulation: Differences between Book and Tax Income
4. Section 2 Simulation: Differences between Book and Tax Income Answer Key
1. Section 3 Lecture: Computations of Taxable Income, Tax Liability, and Allowable Credits
2. Section 3 Quiz: Computations of Taxable Income, Tax Liability, and Allowable Credits
3. Section 4 Lecture: Net Operating Loss and Capital Loss Limitations
4. Section 4 Quiz: Net Operating Loss and Capital Loss Limitations
5. Section 5 Lecture: Entity/Owner Transactions for C Corps
6. Section 5 Quiz: Entity/Owner Transactions for C Corps
7. Section 5 Stimulation: Entity/Owner Transactions for C Corps - Ending Basis
8. Section 5 Stimulation: Entity/Owner Transactions for C Corps - Ending Basis Answer Key
9. Section 6 Lecture: Consolidated Tax Returns
10. Section 6 Quiz: Consolidated Tax Returns
11. Section 7 Lecture: Multijurisdictional Tax Issues
12. Section 7 Lecture: Multijurisdictional Tax Issues
1. 10 Minute Break
1. Section 8 Lecture: Eligibility and Election
2. Section 8 Quiz: Eligibility and Election
3. Section 9 Lecture: Determination of Ordinary Business Income and Separately Stated Items
4. Section 9 Quiz: Determination of Ordinary Business Income and Separately Stated Items
5. Section 9 Simulation: Determination of Ordinary Business Income and Separately Stated Items - Accumulated Adjustment Account
6. Section 9 Simulation: Determination of Ordinary Business Income and Separately Stated Items - Accumulated Adjustment Account Answer Key
7. Section 9 Simulation: Determination of Ordinary Business Income and Separately Stated Items - Accumulated Earnings and Profits
8. Section 9 Simulation: Determination of Ordinary Business Income and Separately Stated Items - Accumulated Earnings and Profits Answer Key
9. Section 9 Simulation: Determination of Ordinary Business Income and Separately Stated Items - S Corporation Income and Deductions
10. Section 9 Simulation: Determination of Ordinary Business Income and Separately Stated Items - S Corporation Income and Deductions Answer Key
11. Section 10 Lecture: Basis of Shareholder’s Interest
12. Section 10 Quiz: Basis of Shareholder’s Interest
13. Section 10 Simulation: Basis of Shareholder’s Interest - Shareholder's Basis
14. Section 10 Simulation: Basis of Shareholder’s Interest - Shareholder's Basis Answer Key
15. Section 11 Lecture: Entity/Owner Transactions for S Corps
16. Section 11 Quiz: Entity/Owner Transactions for S Corps
17. Section 11 Simulation: Entity/Owner Transactions for S Corps - S Corporation's Loss
18. Section 11 Simulation: Entity/Owner Transactions for S Corps - S Corporation's Loss Answer Key
19. Section 11 Simulation: Entity/Owner Transactions for S Corps - Contributions and Loans
20. Section 11 Simulation: Entity/Owner Transactions for S Corps - Contributions and Loans Answer Key
21. Section 12 Lecture: Built-In Gains Tax
22. Section 12 Quiz: Built-In Gains Tax
1. Section 13 Lecture: Determination of Ordinary Business Income and Separately Stated Items
2. Section 13 Quiz: Determination of Ordinary Business Income and Separately Stated Items
3. Section 13 Simulation: Determination of Ordinary Business Income and Separately Stated Items - Partnership's Income and Deductions
4. Section 13 Simulation: Determination of Ordinary Business Income and Separately Stated Items - Partnership's Income and Deductions Answer Key
5. Section 14 Lecture: Basis of Partner's Interest and Basis of Assets Contributed to the Partnership
6. Section 14 Quiz: Basis of Partner's Interest and Basis of Assets Contributed to the Partnership
7. Section 14 Lecture: Basis of Partner's Interest and Basis of Assets Contributed to the Partnership - Partner's Basis
8. Section 14 Lecture: Basis of Partner's Interest and Basis of Assets Contributed to the Partnership - Partner's Basis Answer Key
9. Section 15 Lecture: Partnership and Partner Elections
10. Section 15 Quiz: Partnership and Partner Elections
11. Section 16 Lecture: Transactions between a Partner and the Partnership
12. Section 16 Quiz: Transactions between a Partner and the Partnership
13. Section 16 Simulation: Transactions between a Partner and the Partnership - Tax Implications of Partnership Basis
14. Section 16 Simulation: Transactions between a Partner and the Partnership - Tax Implications of Partnership Basis Answer Key
15. Section 17 Lecture: Impact of Partnership Liabilities on a Partner’s Interest in a Partnership
16. Section 17 Quiz: Impact of Partnership Liabilities on a Partner’s Interest in a Partnership
17. Section 17 Simulation: Impact of Partnership Liabilities on a Partner’s Interest in a Partnership - Partnership Liabilities
18. Section 17 Simulation: Impact of Partnership Liabilities on a Partner’s Interest in a Partnership - Partnership Liabilities Answer Key
19. Section 18 Lecture: Distribution of Partnership Assets
20. Section 18 Quiz: Distribution of Partnership Assets
21. Section 19 Lecture: Ownership Changes
22. Section 19 Quiz: Ownership Changes
1. Section 20 Lecture: Limited Liability Companies
2. Section 20 Quiz: Limited Liability Companies
1. Section 21 Lecture: Trusts
2. Section 21 Quiz: Trusts
1. Section 22 Lecture: Types of Organizations
2. Section 22 Quiz: Types of Organizations
3. Section 23 Lecture: Unrelated Business Income
4. Section 23 Quiz: Unrelated Business Income
1. Course Evaluation
1. Summary
2. Area V - Federal Taxation of Entities Summary
3. Guided Activity: Lower Body Desk Job Mobility

About this course

$174.00
82 lessons
0 hours of video content

CPA Bootcamp Regulation Area V: Federal Taxation of Entities

Course curriculum

TAPA Institute: CPA Bootcamp Regulation Area V: Federal Taxation of Entities

A. Tax treatment of formation and liquidation of business entities

B. Differences between book and tax income (loss)

C. C corporations

10 Minute Break

D. S corporations

E. Partnerships

F. Limited Liability Companies

G. Trusts

H. Tax-exempt organizations

Course Evaluation

CPA One-liners and Summaries

About this course