i-75 REG COMPLETE Course for 2023/2024!

Narrated Question Videos, Test Bank, Final Review, Amazon E-Book

All Levels Certificate: No English (US)

Chapter 1 : Individual Taxation-14-21 Days

Lecture 1: Netting Capital Gains and Capital Losses

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Lecture 2: Dividend income

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Lecture 3: Passive Activities

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Lecture 4: Alimony, Scholarships, Gambling

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Lecture 5: Family and Child tax Credits

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Lecture 6: Employee Benefits Part 1

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Lecture 7: Accrual vs Cash Basis Taxpayers

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Lecture 8: Tests for Dependency

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Lecture 9: Overview of 1040

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Lecture 10: Education Credits

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Lecture 11: Individual Tax Credits-Best of the Rest

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Lecture 12: Deductible to Arrive at AGI-Student Costs-

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Lecture 13: Deductible to Arrive at AGI-Self Employment tax

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Lecture 14: Itemized Deductions-State and Local Taxes

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Lecture 15: Itemized Deductions-Interest-

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Lecture 16: Earned Income-Self Employed Taxpayers

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Lecture 17: Qualified Business Income-QBI

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Lecture 18: Business Tax Credits

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Lecture 19: Individual Tax Multiple Choice Test # 2

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Lecture 20: Individual Tax Multiple Choice Test # 3

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Lecture 21: Individual Tax-Multiple Choice Test # 4

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Lecture 22: Individual Tax-Multiple Choice Test # 1

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Lecture 23: Itemized Deductions-Medical

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Lecture 24: Adjustments to arrive at AGI-Self Employed Health Insurance, HSA and SEP

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Lecture 25: Individual Tax Simulation-Tax Planning # 1

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Lecture 26: Individual Tax Simulation-Tax Planning # 2

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Lecture 27: Individual Tax Simulation-QBI

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Lecture 28: Individual Tax Simulation-Passive Loss Rentals

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Lecture 29: Individual Tax Simulation-Annuity

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Lecture 30: Individual Tax Simulation-Items 1-12

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Lecture 31: Individual Tax Simulation-Numbered items 13-30

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Lecture 32: Income and Deductions Simulation for Employees and Self Employed-Part 1

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Lecture 33: Income and Deductions Simulation for Employees and Self Employed-Part 2

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Lecture 34: Kiddie Tax-The Basics

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Lecture 35: Filing Status

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Lecture 36: Net Operating Losses

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Lecture 37: Itemized Deductions-Charitable Contributions

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Lecture 38: Itemized Deductions-Casualty and Gambling Losses

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Lecture 39: Dependent Care Credit

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Lecture 40: Earned Income Credit

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Lecture 41: Types of Income

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Lecture 42: Interest Income

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Lecture 43: Capital Assets vs Section 1231 Assets

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Lecture 44: Deductions to arrive at AGI-best of the rest

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Lecture 45: Business Tax Credits Part 2

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Lecture 46: Employee benefits-Part 2

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Lecture 47: Employee benefits Part 3-Best of the rest

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Lecture 48: Individual Tax-Multiple Choice Test #5

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Lecture 49: Individual Tax Multiple Choice Test # 6

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Lecture 50: Individual Tax-Multiple Choice Test #7

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Lecture 51: Individual Tax-Multiple Choice Test #8

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Lecture 52: Overview of a 1040 Part 2

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Lecture 53: Overview of a 1040 Part 3

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Lecture 54: M/C Test on Earned Income, Portfolio and Passive Income

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Lecture 55: M/C Test Capital Gains, Alimony, QBI, Scholarships, Gambling, Social Security

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Lecture 56: M/C Test on Deductions to Arrive at AGI

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Lecture 57: Multiple Choice Questions on Tax Credits

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Lecture 58: Multiple Choice Test on Itemized Deductions

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Lecture 59: M/C Questions on Employee Benefits and Cash and Accrual Basis Taxpayers

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Lecture 60: M/C Test on Filing Staus, Dependency Tests and Kiddie Tax

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Lecture 61: Kiddie Tax-Part 2

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Lecture 62: Social Security Benefits

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Lecture 63: Taxable Distributions from retirement plans

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Lecture 64: IRA Limits

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Lecture 65: Hobby Losses

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Chapter 2 : Partnership Taxation 5-7 Days

Lecture 1: Sample Partnership Tax Return

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Lecture 2: Overview of a Partnership Tax Return

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Lecture 3: Overview of a Partnership Tax Return Part 2

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Lecture 4: Multiple Choice Questions on Overview of a 1065

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Lecture 5: Partnership Tax-Formation of a Partnership-TESTED UNTIL 12-15-2023

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Lecture 6: Services Exchanged for a Partnership Interest-TESTED UNTIL 12-15-2023

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Lecture 7: M/C Questions on Formation of a Partnership-Tested Until 12-15-2023

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Lecture 8: Partnership Income, Distributions and Guaranteed Payments

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Lecture 9: M/C on Partnership Income, Distributions, and Guaranteed Payments

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Lecture 10: Income and loss and its impact on Partner Basis-Part 1

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Lecture 11: Partner Basis-Part 2

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Lecture 12: M/C Question on Basis of a Partner's Interest

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Lecture 13: Partnership Distributions-Liquidating

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Lecture 14: Partnership Distributions-Non-Liquidating-The Basics

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Lecture 15: Partnership Distributions-Non-Liquidating-Continued

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Lecture 16: M/C Questions on Liquidating and Non-Liquidating Distributions

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Lecture 17: Sale of a Partnership Interest

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Lecture 18: Partnership Termination.

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Lecture 19: M/C Questions on Partnership Termination and Sale of Partnership Interest

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Lecture 20: Partnership Tax-Special Topics

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Lecture 21: Partnership Tax Multiple Choice Test #1-Until 12-15-2023

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Lecture 22: Partnership Tax M/C Test #1 2024

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Lecture 23: Partnership Tax Multiple Choice Test #2-Until 12-15-2023

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Lecture 24: Partnership Tax M/C Test # 2- 2024

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Lecture 25: Simulation-Partnership vs S Corporation

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Lecture 26: Partnership Tax Simulation #1

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Lecture 27: Partnership Tax Simulation #2 Liquidation and Sale of Interest

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Lecture 28: Partnership Simulation-Basis of Partner after a Distribution

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Chapter 3 : S Corp Taxation 4-7 Days

Lecture 1: Sample S Corp Return

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Lecture 2: Overview of an S Corp Return

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Lecture 3: S Corps-Eligibility and Revocation of S Election

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Lecture 4: M/C on S Corp election and revocation

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Lecture 5: Ordinary Income vs Separately Stated items

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Lecture 6: M/C Questions S Corp Ordinary Income vs Separately Stated items

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Lecture 7: S Corp-Basis and Distributions

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Lecture 8: S Corp-Stock Basis vs Debt Basis

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Lecture 9: M/C Questions on Basis of an S Corp Shareholder

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Lecture 10: S Corp-Distributions of Profits from days as a C Corp.

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Lecture 11: S Corporations-Multiple choice test # 1

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Lecture 12: S Corporations Multiple Choice Test # 2

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Lecture 13: S Corp Simulation-Basis and Distribution

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Lecture 14: S Corp Basis Simulation

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Chapter 4 : C Corp Taxation- 7-10 Days

Lecture 1: Forming the Corporation-TESTED UNTIL 12-15-2023

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Lecture 2: Property Contributed with Debt-TESTED UNTIL 12-15-2023

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Lecture 3: REG M/C Test on Forming the Corporation-80% Rule-Until 12-15-2023

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Lecture 4: Expenses vs Deductions-bad debts

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Lecture 5: Expenses vs Deductions-warranty costs

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Lecture 6: Expenses vs Deductions-Life Insurance

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Lecture 7: M-1 Reconciliation

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Lecture 8: M/C Questions on M-1 Reconciliation

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Lecture 9: C Corp Cash Distributions-TESTED UNTIL 12-15-2023

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Lecture 10: C Corp-Distributions of Non-Cash Assets-TESTED UNTIL 12-15-2023

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Lecture 11: M/C Questions on Distributions of Cash and Non-Cash Assets-Until 12-15-2023

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Lecture 12: Organization Costs and Startup Expenses

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Lecture 13: M/C Questions on Organization and Start-up Costs

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Lecture 14: Dividend Received Deduction

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Lecture 15: Charitable Contributions

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Lecture 16: Accumulated Earnings Tax and Personal Holding Company Tax

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Lecture 17: M/C Test DRD, Charitable Contributions, Accumulated Earnings and PHC Tax

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Lecture 18: Tax Exempt Organizations

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Lecture 19: M/C Questions on Tax Exempt Organizations

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Lecture 20: Stock Redemptions-TESTED UNTIL 12-15-2023

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Lecture 21: Corporate Liquidations-TESTED UNTIL 12-15-2023

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Lecture 22: M/C Questions on Stock Redemptions and Liquidations-Until 12-15-2023

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Lecture 23: Tax Free Re-Organizations P1-TESTED UNTIL 12-15-2023

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Lecture 24: Tax Free Re-Organizations P2-TESTED UNTIL 12-15-2023

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Lecture 25: Controlled Groups-Parent Subsidiary, Brother Sister-TESTED UNTIL 12-15-2023

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Lecture 26: Affiliated Groups and Consolidated Tax Returns-TESTED UNTIL 12-15-2023

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Lecture 27: M/C Tax Free Re-Organizations, TESTED UNTIL 12-15-2023

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Lecture 28: C Corps Multiple Choice Test # 1-Until 12-15-2023

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Lecture 29: C Corp Multiple Choice Test #1-2024

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Lecture 30: C Corps Multiple Choice Test # 2-Until 12-15-2023

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Lecture 31: C Corp Multiple Choice Test # 2-2024

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Lecture 32: C Corps Multiple Choice Test # 3-Until 12-15-2023

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Lecture 33: C Corporation-M/C Test #3-2024

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Lecture 34: C Corps Multiple Choice Test # 4-Until 12-15-2023

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Lecture 35: C Corp M-1 Simulation Video

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Lecture 36: C Corp Sim-80% rule with cash received by shareholder-TESTED UNTIL 12-15-2023

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Lecture 37: C Corp Tax Sim Distribution Video-TESTED UNTIL 12-15-2023

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Lecture 38: C Corp Distribution Simulation Video-TESTED UNTIL 12-15-2023

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Lecture 39: C Corp -Corporate Liquidation Simulation-TESTED UNTIL 12-15-2023

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Lecture 40: Inventory and Uniform Capitalization rules

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Chapter 5 : REG Taxation of Property. 7-10 Days

Lecture 1: Like Kind Exchanges-Part 1-TESTED UNTIL 12-15-2023

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Lecture 2: Like Kind Exchanges-Part 2-TESTED UNTIL 12-15-2023

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Lecture 3: M/C Questions on Like Kind Exchanges

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Lecture 4: Tax Depreciation of Real Property

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Lecture 5: Tax Depreciation of Personal Property

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Lecture 6: Depreciation- Midquarter Convention, Sec 179

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Lecture 7: Section 1231 Assets and Depreciation Recapture-TESTED UNTIL 12-15-2023

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Lecture 8: M/C on Depreciation and Depreciation Recapture

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Lecture 9: Installment Sales of Property-TESTED UNTIL 12-15-2023

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Lecture 10: Installment Sales Part 2-TESTED UNTIL 12-15-2023

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Lecture 11: Real Estate Closing Statement-TESTED UNTIL 12-15-2023

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Lecture 12: M/C on Installment Sales and Real Estate Closing Statements

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Lecture 13: Taxation of Property Received as Gift

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Lecture 14: Inherited Property

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Lecture 15: M/C Questions on Basis of Property Received by Gift and Inheritance

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Lecture 16: Sale of Primary Residence-Tested Until 12-15-2023

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Lecture 17: Involuntary Conversion-Tested Until 12-15-2023

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Lecture 18: TCJA-Related Party Transactions-TESTED UNTIL 12-15-2023

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Lecture 19: Wash Sales

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Lecture 20: Property-Special tax rates and Topics-Collectibles-TESTED UNTIL 12-15-2023

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Lecture 21: Special Tax Rates- 3.8% Obamacare Tax and Sec 1244-TESTED UNTIL 12-15-2023

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Lecture 22: Property Multiple Choice Test #1-Until 12-15-2023

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Lecture 23: M/C Chapter Test #1-Property for 2024

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Lecture 24: Property Multiple Choice Test # 2-Until 12-15-2023

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Lecture 25: REG-M/C Chapter Test #2 on Property 2024

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Lecture 26: Simulation on Sale of Primary Residence-Until 12-15-2023

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Lecture 27: Simulation-Like Kind Exchanges-TESTED UNTIL 12-15-2023

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Lecture 28: Simulation-Like Kind Exchanges # 2-TESTED UNTIL 12-15-2023

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Lecture 29: Simulation-Gains and Losses-TESTED UNTIL 12-15-2023

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Lecture 30: Simulation-Installment Sales-TESTED UNTIL 12-15-2023

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Chapter 6 : CPA's Legal Liability for Fraud, Negligence, etc

Lecture 1: CPA's Legal Liability for Ordinary Contract Breaches and Negligence

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Lecture 2: CPA's Legal Liability for Fraud and Constructive Fraud

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Lecture 3: CPA's liability under the 1933 Act

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Lecture 4: CPA Liability Under the 1934 Act

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Lecture 5: Test on Legal Liability of CPA for Fraud, Constructive Fraud

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Chapter 7 : Estate and Gift Tax. 2-4 Days-TESTED UNTIL 12-15-2023

Lecture 1: Federal Gift Tax Rules-TESTED UNTIL 12-15-2023

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Lecture 2: Test-Estate and Gift Taxation-TESTED UNTIL 12-15-2023

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Lecture 3: Simulation on 1040 vs 1041-TESTED UNTIL 12-15-2023

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Chapter 8 : REG Ethics and Penalties- 7 Days

Lecture 1: Tax Payer Penalties

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Lecture 2: Estimated Taxes-Individuals and Corporations

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Lecture 3: Licensure and Disciplinary Actions

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Lecture 4: Tax Preparer Penalties

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Lecture 5: Tax Avoidance vs Tax Evasion

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Lecture 6: Tax law Origin and Tax Research

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Lecture 7: Audit Selection Process and Statute of Limitations

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Lecture 8: REG-Ethics Simulation

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Lecture 9: Ethics Simulation-Federal Court System

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Lecture 10: Multiple Choice Test REG Ethics

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Chapter 9 : REG Trusts. 1-2 Days-TESTED UNTL 12-15-2023

Lecture 1: REG-Trusts Part 1

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Lecture 2: REG-Trusts Part 2 with DNI

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Lecture 3: Trusts-Multiple Choice Test

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Chapter 10 : Reg Employee Stock Options. 1-3 Days-TESTED UNTIL 12-15-2023

Lecture 1: Non-Qualified Stock Options

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Lecture 2: Qualified Stock Options-Incentive Stock Options

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Lecture 3: REG-Employee Stock Options-Test

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Chapter 11 : REG Multi-Jurisdictional tax. 2-4 Days

Lecture 1: Taxation of Foreign Income-TESTED UNTIL 12-15-2023

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Lecture 2: Transfer Pricing

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Lecture 3: Sales Tax

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Lecture 4: Determining which state has jurisdiction for sales tax

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Lecture 5: State Income Tax

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Lecture 6: State Income Tax-Continued

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Lecture 7: Apportionment and Other issues

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Lecture 8: Test-Multi Jurisdictional Tax

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Lecture 9: Multi-Jurisdictional Tax-Multiple Choice Test # 2

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Lecture 10: Multi Jurisdictional tax Sim-Apportionment

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Lecture 11: Multi-Jurisdictional Tax-Wayfair Supreme Court Decision

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Lecture 12: US Source Income vs Foreign Source Income TESTED UNTIL 12-15-2023

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Chapter 12 : REG Business Law-7-10 Days

Lecture 1: Contracts-Offer and Acceptance-The Basics

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Lecture 2: Offer and Acceptance-Option Contracts

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Lecture 3: Offer and Acceptance-Mailbox Rule

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Lecture 4: M/C Questions on Offer and Acceptance

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Lecture 5: Genuine Assent-Meeting of the Minds

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Lecture 6: Consideration

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Lecture 7: Competent Parties

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Lecture 8: Elements of a Contract-Legal Purpose

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Lecture 9: M/C Questions on Genuine Assent, Consideration, Competent Parties and Legality

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Lecture 10: Elements of a Contract-Statute of Frauds-Signature

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Lecture 11: Contract Terminology

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Lecture 12: M/C Questions on Statute of Frauds and Contract Terminology

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Lecture 13: Parol Evidence Rule

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Lecture 14: Assignment to Third Parties

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Lecture 15: Breach of Contract and Remedies

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Lecture 16: M/C Questions on Parol Evidence, Assignment, and Breach of Contract

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Lecture 17: Sale of Goods-Differences Between Common Law and UCC Rules

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Lecture 18: Sale of Goods Part 2, Title and Risk of Loss Rules

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Lecture 19: Sale of Goods 3-Warranties

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Lecture 20: M/C Questions on UCC Rules and Warranties

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Lecture 21: Secured Transactions-Attachment and Perfection

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Lecture 22: Secured Transactions Part 2-Priorities between Creditors

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Lecture 23: Agency-Rights and Responsibilities of Agent and Principal

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Lecture 24: Agency Part 2-Termination and Notice

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Lecture 25: Surety and Consumer Credit

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Lecture 26: M/C Questions on Secured Transactions, Agency, and Surety

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Lecture 27: Intro to Bankruptcy

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Lecture 28: Involuntary Bankruptcy-

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Lecture 29: Voluntary Bankruptcy

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Lecture 30: Property Included in the Bankruptcy Estate

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Lecture 31: Secured vs Unsecured Claims

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Lecture 32: Debts that cannot be discharged in Bankruptcy

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Lecture 33: M/C Questions on Bankruptcy

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Lecture 34: Worker Classification-Part 1

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Lecture 35: Worker Classification-Part 2

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Lecture 36: M/C Questions on Worker Classifications

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Lecture 37: Business Law Test and Video Simulations

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Chapter 13 : Business Structures. 3-5 Days

Lecture 1: Sole Proprietorships

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Lecture 2: Business Structures-Partnerships-The Basics

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Lecture 3: Different Types of Partnerships

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Lecture 4: M/C Questions on Sole Proprietorships and Partnerships

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Lecture 5: Business Structures-Corporations-The Basics

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Lecture 6: Articles of Incorporation vs Corporate Bylaws

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Lecture 7: Different Types of Corporations

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Lecture 8: Limited Liability Companies

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Lecture 9: M/C Questions on Corporations and LLC's

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Lecture 10: Multiple Choice Test-Business Structures

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Lecture 11: Simulation-Identification of Entity Based on Legal Characteristics

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Chapter 14 : REG-Final Review- Testlets and Simulation Videos. 7 Days

Lecture 1: REG-Testlet-#1 Until 12-15-2023

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Lecture 2: REG Final Exam Testlet #1 2024

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Lecture 3: REG Testlet #2 Until 12-15-2023

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Lecture 4: REG Testlet #2 for 2024

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Lecture 5: REG-Final Exam Testlet #3-Until 12-15-2023

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Lecture 6: REG-Final Exam Testlet #3 2024

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Lecture 7: REG Testlet # 4-Until 12-15-2023

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Lecture 8: REG Testlet #4 2024

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Lecture 9: Final Exam Simulation on Basis of Partner and S Corp Shareholder

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Lecture 10: Payroll Tax Simulation Form 941

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Lecture 11: Final Exam REG Simulation, 1040 vs 1041

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Lecture 12: Multi-Jurisdictional tax -Apportionment

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Lecture 13: K-1 Simulation Part 1

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Lecture 14: K-1 Simulation Part 2

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Lecture 15: Simulation on Various Individual Taxation Topics-Part 1

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Lecture 16: Simulation Video on Various Individual Tax Topics Part 2

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Lecture 17: Simulation Video on Various Tax Topics Part 3

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Lecture 18: Final Review Simulation on Basis of C Corp Shareholder.

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Lecture 19: Final Exam Simulation-Depreciation Recapture-TESTED UNTIL 12-15-2023

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Lecture 20: Inventory Errors

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Lecture 21: What to Do Exam Morning to Earn 5 Additional Points!

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Chapter 15 : Amazon E-Book-75 "Must Know" Questions for REG

Lecture 1: REG-Amazon E-Book for those taking REG in 2024

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Lecture 2: REG-Amazon E-Book For those taking REG in 2023

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Course Description

Click "Enroll Now" for the i-75 Complete REG. No other CPA Review Materials Needed! The recurring subscription can be canceled anytime or email me and I will cancel for you, darius@cpaexamtutoring.com. Certain Videos are Labeled "Tested only until December 2023". If you are taking REG in 2024, skip those videos. If a video does not have a date label, its relevant for REG in 2023 and 2024.