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Produktbild: Wiley's CPA July 2023 Study Guide

Wiley's CPA July 2023 Study Guide Regulation

Fr. 120.00

inkl. gesetzl. MwSt., Versandkostenfrei

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

31.07.2023

Verlag

John Wiley & Sons Inc

Seitenzahl

560

Maße (L/B/H)

26.9/21/3 cm

Gewicht

861 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-1-394-20335-2

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

31.07.2023

Verlag

John Wiley & Sons Inc

Seitenzahl

560

Maße (L/B/H)

26.9/21/3 cm

Gewicht

861 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-1-394-20335-2

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  • Produktbild: Wiley's CPA July 2023 Study Guide
  • About the Authors ix About the Regulation Professors xi Welcome to Regulation xiii Ethics, Professional Responsibilities, and Federal Tax Procedures 1 Ethics and Responsibilities in Tax Practice 2 Regulations Governing Practice before the IRS 2 Internal Revenue Code and Regulations Related to Tax Return Preparers 9 Licensing and Disciplinary Systems 14 Federal Tax Practice and Procedures 17 Substantiation and Disclosure of Tax Positions 17 Taxpayer Penalties 21 Sources of Tax Authority and Research 26 Tax Practice and Procedure 31 Compliance Responsibilities 35 Legal Duties and Responsibilities 40 Common Law Duties and Liabilities to Clients and Third Parties 40 Privileged Communications, Confidentiality, and Privacy Acts 53 Business Law 59 Contracts 60 Introduction and Classification 60 Applicable Laws 60 Types of Contracts 63 Formation 67 Offer and Acceptance 67 Consideration 75 Writing and Records: The Statute of Frauds 80 Defenses to Formation 86 Performance 92 Defining Performance and Breach 92 Discharge of Performance 98 Issues of Passage of Title and Risk of Loss 102 Remedies 109 Types of Remedies 109 Formulas for Damages 112 Third-Party Rights 117 Agency 122 Types of Agency Relationships and Creation 122 Duties of Agents and Principals 126 Contract Liability of Agents and Principals 132 Tort Liability of Agents and Principals 135 Debtor-Creditor Relationships 140 Rights, Duties, and Liabilities of Debtors, Creditors, Sureties, and Guarantors 140 Suretyship--Introduction, Creation, and Types 140 Suretyship--Rights of Parties 144 Article 9 UCC Secured Transactions 150 Introduction and Creation of Security Interests 150 Perfection of Security Interests 154 Priorities in Security Interests 160 Rights of Secured Parties and Debtors 164 Bankruptcy and Insolvency 167 Prebankruptcy Options, and Introduction to and Declaration of Bankruptcy 167 Bankruptcy Process 176 Distribution of Debtor's Estate 181 Discharge and Reaffirmation Agreements 185 Government Regulation of Business 187 Statutory Duties and Liability of Accountants Under Federal Securities Laws 187 Liability Provisions: 1933 Act 187 Purposes, Requirements, and Provisions of the 1934 Act 193 Criminal Liability 200 Agency and Government Regulation of Employment 202 Employment Taxes 202 Patient Protection and Affordable Care Act 208 Government Regulation of Employment 216 Worker Classification Laws and Regulations 216 Business Structure 223 Selection and Formation of Business Entity and Related Operation and Termination 223 Selection of a Business Entity 223 Formation 228 Operations: Nonfinancial Factors 235 Financial Structure 241 Business Entities: Disassociation, Dissolution, and Termination 248 Rights, Duties, and Legal Obligations of Owners and Management 252 Rights and Duties 252 Authority of Owners and Managers 262 Federal Taxation of Property Transactions 265 Introduction to Tax Review 266 Recent Developments in the Tax Law 274 Property Transactions 277 Sales and Dispositions of Assets 277 Capital Gains and Losses 282 Section 1231 Assets 291 Section 1231 Assets--Cost Recovery 297 Like-Kind Exchanges and Involuntary Conversions 308 Other Nonrecognition Transactions 314 Federal Taxation of Individuals 319 Income 320 Gross Income--General Concepts and Interest 320 Gross Income--Other Inclusions 326 Gross Income--Exclusions 329 Taxation of Income from Business Entities 333 Accounting Methods and Periods--Individuals 341 Taxation of Employee Benefits 349 Taxation of Retirement Plans 356 Deductions 362 Deductions--Basic Principles 362 Deductions for AGI 364 Itemized Deductions--Medical, Taxes, Interest 367 Itemized Deductions--Other 372 Employee Business Expenses 378 Deductions--Losses and Bad Debts 381 Limitations on Business Deductions 384 Individual Tax Issues 390 Tax Dependents 390 Filing Status 393 Other Taxes for Individuals 397 Tax Planning Strategies for Individuals 400 Tax Credits 405 Personal Tax Credits 405 Gift Taxation and Trusts 414 Federal Gift Tax and Trusts 414 Federal Taxation of Entities 421 Corporate Taxation 422 Formation of a Corporation 422 Corporate Income 427 Accounting Methods and Periods--Corporations 432 Special Corporate Deductions 435 Penalty Taxes 440 Taxation of Related Corporations 444 Distributions from a Corporation 447 Corporate Redemptions and Liquidations 451 Corporate Reorganizations 457 Multijurisdictional Tax Issues 463 State and Local Taxation 463 Taxation of Foreign Income 468 Tax-Exempt Entities 476 Tax-Exempt Organizations 476 Partnership Taxation 479 Formation and Basis 479 Flow-Through of Income and Losses 486 Transactions with Partners 490 Partnership Distributions 493 Sales and Terminations 498 S Corporation Taxation 502 Eligibility, Elections, Terminations 502 Income and Basis 505 Distributions and Special Taxes 510 Tax Credits 513 Business Tax Credits 513 Other Tax Issues 518 Tax Planning Strategies for Business Entities 518 Business Entity Choice 520 Index 525