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Surgent MENA
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Category:
شهادة المحاسب القانوني المعتمد
$599
Switch to Surgent and Save $300 on AUD
يتضمن المواضيع التالية:
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الأخلاقيات
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المسؤوليات المهنية، الإجراءات الضريبية الفيدرالية.
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قانون الأعمال
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الضرائب الفيدرالية على معاملات المُلكية.
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الضرائب الفيدرالية على الأفراد.
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الضرائب الفيدرالية على الكيانات
Ethics, Professional Responsibilities, and Federal Tax Procedures (10u201320%)
- Ethics and Responsibilities in Tax Practice
- Regulations Governing Practice Before the Internal Revenue Service
- Internal Revenue Code and Regulations Related to Tax Return Preparers
- Licensing and Disciplinary Systems
- Federal Tax Procedures
- Audits, Appeals, and Judicial Process
- Substantiation and Disclosure of Tax Positions
- Taxpayer Penalties
- Authoritative Hierarchy
- Legal Duties and Responsibilities
- Common Law Duties and Liabilities to Clients and Third Parties
- Privileged Communications, Confidentiality, and Privacy Acts
Business Law (10u201320%)
- Agency
- Authority of Agents and Principals
- Duties and Liabilities of Agents and Principals
- Contracts
- Formation
- Performance
- Discharge, Breach, and Remedies
- Debtor-Creditor Relationships
- Federal Laws and Regulations (e.g., Employment Tax, Qualified Health Plans & Worker Classification)
- Business Structure
- Selection and Formation of Business Entity and Related Operation and Termination
- Rights, Duties, Legal Obligations, and Authority of Owners and Management
Federal Taxation of Property Transactions (12u201322%)
- Acquisition and Disposition of Assets
- Basis and Holding Period of Assets
- Taxable and Nontaxable Dispositions
- Amount and Character of Gains and Losses, and Netting Process (Including Installment Sales)
- Related Party Transactions (Including Imputed Interest)
- Cost Recovery (Depreciation, Depletion, and Amortization)
- Gift Taxation
Federal Taxation of Entities (Including Tax Preparation and Planning Strategies) (28u201338%)
- Tax Treatment of Formation and Liquidation of Business Entities
- Differences Between Book and Tax Income (Loss)
- C Corporations
- Computations of Taxable Income, Tax Liability, and Allowable Credits
- Net Operating Losses and Capital Loss Limitations
- Entity/Owner Transactions, Including Contributions, Loans, and Distributions
- Consolidated Tax Returns
- Multijurisdictional Tax Issues (Including Consideration of Local, State, and International Tax Issues)
- S Corporations
- Eligibility and Election
- Determination of Ordinary Business Income (Loss) and Separately Stated Items
- Basis of Shareholder’s Interest
- Entity/Owner Transactions (Including Contributions, Loans, and Distributions)
- Built-In Gains Tax
- Partnerships
- Determination of Ordinary Business Income (Loss) and Separately Stated Items
- Basis of Partner’s Interest and Basis of Assets Contributed to the Partnership
- Partnership and Partner Elections
- Transactions Between a Partner and the Partnership (Including Services Performed by a Partner and Loans)
- Impact of Partnership Liabilities on a Partner’s Interest in a Partnership
- Distribution of Partnership Assets
- Ownership Changes
- Limited Liability Companies
- Trusts
- Tax-Exempt Organizations
- Types of Organizations
- Unrelated Business Income
