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The Corporations, Estates, Gifts & Trusts module,
which contains questions and answers regarding Taxable
Income, Computations, Credits and Penalties,
AMT, NOL, AET, PHC and ACE, Contributions,
Distributions, Liquidations and Reorganizations, Corporations,
Estates, Trusts and Gifts, and other important topics, is just
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The flashcards related to Corporations, Estates, Gifts & Trusts will
cover these topics:
Taxable Income, Computations, Credits and Penalties - Determination of taxable income, book to tax, limitations on corporate charitable contributions, goodwill, organizational costs, bad debts, warranty costs, meals and entertainment, casualty losses, interest expense, R&D costs, business gifts, taxes, life insurance premiums, foreign tax credit, tax filing process.
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AMT, NOL, AET, PHC and ACE - PHC penalty tax, two requirements of PHC, accumulated earnings, affiliated group, dividend received deduction, controlled group, estimated tax payments, corporate AMT, ACE adjustment, NOL rules.
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Contributions, Distributions, Liquidations and Reorganizations - Stock distributions, corporate reorganizations, complete liquidations, money/property distributions, nonliquidating distribution, stock redemptions, capital contributions, property contributions.
D. S. Corporations (10) - eligibility requirements, allowable trusts, qualified subchapter S subsidiary, election of S status, termination of S status, characteristics of an S corporation, determination of shareholder's basis, S corporation distributions, built-in gains, LIFO recapture, excess passive income, tax reporting period.
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Corporations - Eligibility requirements, allowable trusts, qualified subchapter S subsidiary, election of S status, termination of S status, characteristics of an S corporation, determination of shareholder's basis, S corporation distributions, built-in gains, LIFO recapture, excess passive income, tax reporting period.
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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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