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The Regulation module, which
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The flashcards related to federal taxation will cover these topics:
- Partnerships
- Contribution of property, pass-through entity, calculation of
partner's basis, services rendered, changes in liabilities, organizational
expenditures, partnership losses, transactions outside capacity
as partner, sale of partnership interest, substantially appreciated
inventory, guaranteed payments, partner distributions, tax basis
upon nonliquidating distribution, tax basis upon liquidating distribution,
termination of partnership interest.
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- Estates, Trusts and Gifts
- Simple trust, complex trust, grantor trust, gross income, deductions,
credits, distributable net income, taxation of beneficiaries,
estate tax, gift tax, GSTT, requirements for gifts, gift tax exclusion
limit, present vs. future interest, unlimited marital deduction,
qualified terminable interest property, basis of gift property,
federal estate tax, valuation of estate assets, reconciliation
of gross estate to taxable estate, tenancy in common, joint tenancy,
life insurance proceeds, calculation of GSTT.
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- Exempt Organizations
- Requirements to maintain tax-exempt status, common types, 501
(c)(3) status, organization test, operational test, inurement,
private foundations, unrelated business income, legal form, filing
requirements.
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- Other Topics
- Cash method vs. accrual method, constructive receipt, uniform
capitalization rules, establishment and types of accounting periods.
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