Chapter 1 :   Individual Taxation-14-21 Days

• Lecture 1: Overview of 1040

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• Content 1: Overview of a 1040-The basics

   00:09:06  
• Content 2: Overview of a 1040-Strickland-2021
• Lecture 2: Overview of a 1040 Part 2

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• Content 1: Overview of a 1040-Part 2

   00:12:48  
• Content 2: Overview of a 1040-Strickland-2021
• Lecture 3: Overview of a 1040 Part 3

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• Content 1: Overview of a 1040 Part 3

   00:12:04  
• Content 2: Overview of a 1040-Strickland-2021
• Lecture 4: Types of Income

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• Content 1: Types of Income

   00:16:52  
• Content 2: Types of Income
• Lecture 5: Dividend income

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• Content 1: Portfolio Income-Interest and Dividends

   00:36:24  
• Content 2: Interest and Dividend Income ppt

   68 slides 
• Lecture 6: Interest Income

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• Content 1: Individual Tax-Interest Income

   00:20:27  
• Content 2: Interest Income
• Lecture 7: Passive Activities

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• Content 1: Passive Activities

   00:23:57  
• Content 2: Passive Activities
• Lecture 8: Earned Income-Self Employed Taxpayers

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• Content 1: Earned Income-Self Employed-Schedule C-Sole Proprietor-Single Member LLC

   00:09:47  
• Content 2: Self Employed-Sole Proprietorship-Earned Income
• Lecture 9: M/C Test on Earned Income, Portfolio and Passive Income

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• Content 1: M/C Test on Earned Income, Passive, and Portfolio Income.

   20 Questions 
• Lecture 10: Capital Assets vs Section 1231 Assets

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• Content 1: Capital Assets vs Section 1231 Assets

   00:10:51  
• Content 2: Capital Assets vs Section 1231 Assets
• Lecture 11: Netting Capital Gains and Capital Losses

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• Content 1: Netting Capital Gains and Capital Losses

   00:16:55  
• Content 2: Netting Capital Gains and Capital Losses
• Lecture 12: Qualified Business Income-QBI

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• Content 1: Qualified Business Income QBI

   00:10:11  
• Content 2: QBI Deduction
• Lecture 13: Alimony, Scholarships, Gambling and Social Security Income

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• Content 1: Scholarships, Alimony, Gambling, Social Security

   00:13:07  
• Content 2: Scholarships, Alimony, Gambling, Social Security
• Lecture 14: M/C Test Capital Gains, Alimony, QBI, Scholarships, Gambling, Social Security

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• Content 1: M/C Capital Gains, QBI, Alimony, Scholarships, Social Security

   22 Questions 
• Lecture 15: Deductible to Arrive at AGI-Student Costs-

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• Content 1: Student Costs

   00:06:40  
• Content 2: Deductions to arrive at AGI-student costs
• Lecture 16: Deductible to Arrive at AGI-Self Employment tax

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• Content 1: Deductions to Arrive at AGI-One half of Self Employment Tax

   00:08:39  
• Lecture 17: IRA Limits -

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• Content 1: Deductions to arrive at AGI-IRA

   00:25:31  
• Content 2: Deductions to arrive at AGI-IRA
• Lecture 18: Adjustments to arrive at AGI-Self Employed Health Insurance, HSA and SEP

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• Content 1: Deductions to arrive at AGI-self employed health insurance, HSA and SEP

   00:16:22  
• Content 2: Self employed health, HSA and SEP
• Lecture 19: Deductions to arrive at AGI-best of the rest

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• Content 1: Deductions to arrive at AGI-best of the rest

   00:11:01  
• Content 2: Deductions to arrive at AGI-best of the rest
• Lecture 20: M/C Test on Deductions to Arrive at AGI

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• Content 1: M/C Test on Deductions to Arrive at AGI

   15 Questions 
• Lecture 21: Family and Child tax Credits

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• Content 1: Family and Child Tax Credits-

   00:10:25  
• Content 2: Family and Child Tax Credits
• Lecture 22: Dependent Care Credit

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• Content 1: Dependent Care Credit

   00:13:25  
• Content 2: Dependent Care Credit-
• Lecture 23: Earned Income Credit

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• Content 1: Earned Income Credit

   00:12:22  
• Content 2: Earned Income Credit
• Lecture 24: Education Credits

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• Content 1: Education Credits-American opportunity and Lifetime Learning

   00:16:09  
• Content 2: Education Credits-American opportunity and Lifetime Learning
• Lecture 25: Individual Tax Credits-Best of the Rest

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• Content 1: Individual Tax Credits-Best of the rest

   00:21:33  
• Content 2: Individual Tax Credits-Best of the rest
• Lecture 26: Business Tax Credits

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• Content 1: Business Tax Credits-Part 1

   00:18:38  
• Content 2: Business Tax Credits--
• Lecture 27: Business Tax Credits Part 2

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• Content 1: Business Tax Credits Part 2

   00:11:47  
• Content 2: Business Tax Credits--
• Lecture 28: Multiple Choice Questions on Tax Credits

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• Content 1: M/C Questions on Tax Credits

   20 Questions 
• Lecture 29: Itemized Deductions-Medical

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• Content 1: Itemized Deductions-Medical

   00:12:25  
• Content 2: Itemized deductions-medical
• Lecture 30: Itemized Deductions-State and Local Taxes

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• Content 1: State and Local Income Taxes Itemized Deductions

   00:26:20  
• Content 2: REG Itemized Deductions-State and Local Taxes-

   32 slides 
• Lecture 31: Itemized Deductions-Interest-

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• Content 1: interest paid -itemized deductions

   00:25:59  
• Content 2: itemized deductions-interest

   35 slides 
• Lecture 32: Itemized Deductions-Charitable Contributions

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• Content 1: Itemized Deductions-Charitable Contributions-

   00:15:30  
• Content 2: Charity and Casualty
• Lecture 33: Itemized Deductions-Casualty and Gambling Losses

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• Content 1: Itemized Deductions-Casualty and Gambling Losses

   00:12:18  
• Content 2: Charity and Casualty
• Lecture 34: Multiple Choice Test on Itemized Deductions

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• Content 1: M/C Questions on Itemized Deductions

   15 Questions 
• Lecture 35: Employee Benefits Part 1

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• Content 1: Employee Benefits Part 1

   00:22:17  
• Content 2: Employee Benefits
• Lecture 36: Employee benefits-Part 2

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• Content 1: Employee Benefits 2

   00:18:50  
• Content 2: Employee Benefits
• Lecture 37: Employee benefits Part 3-Best of the rest

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• Content 1: Employee Benefits Part 3-Best of the rest

   00:11:40  
• Content 2: Employee Benefits
• Lecture 38: Accrual vs Cash Basis Taxpayers-TCJA

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• Content 1: Cash basis versus accrual basis taxpayers

   00:15:46  
• Content 2: TCJA-Accrual vs Cash basis ppt

   48 slides 
• Lecture 39: M/C Questions on Employee Benefits and Cash and Accrual Basis Taxpayers

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• Content 1: M/C Questions on Employee Benefits & Cash and Accrual Basis Taxpayers

   17 Questions 
• Lecture 40: Filing Status

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• Content 1: Filing Status

   00:26:28  
• Content 2: Filing Status
• Lecture 41: Tests for Dependency-TCJA

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• Content 1: Dependency

   00:24:23  
• Content 2: TCJA-Dependency

   34 slides 
• Lecture 42: Kiddie Tax

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• Content 1: Kiddie Tax

   00:15:02  
• Content 2: Kiddie Tax
• Lecture 43: M/C Test on Filing Staus, Dependency Tests and Kiddie Tax

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• Content 1: M/C Test on Filing Status, Test for Dependency and Kiddie Tax

   11 Questions 
• Lecture 44: Net Operating Losses

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• Content 1: Net Operating Losses--

   00:16:48  
• Content 2: Net Operating Losses
• Lecture 45: Excess Business Losses

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• Content 1: Excess Business Losses

   00:09:19  
• Content 2: Excess Business Losses
• Lecture 46: Individual Tax-Multiple Choice Test # 1

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• Content 1: Enrolled Agent- Individual Taxation Test # 1 -Multiple Choice

   35 Questions 
• Lecture 47: Individual Tax Multiple Choice Test # 2

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• Content 1: Enrolled Agent-Individual Taxation Test #2-Multiple Choice-

   30 Questions 
• Lecture 48: Individual Tax Multiple Choice Test # 3

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• Content 1: Enrolled Agent-Individual Taxation Test #3 -Multiple Choice

   29 Questions 
• Lecture 49: Individual Tax-Multiple Choice Test # 4

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• Content 1: Enrolled Agent-Individual Taxation Test #4-Multiple Choice

   27 Questions 
• Lecture 50: Individual Tax-Multiple Choice Test #5

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• Content 1: Enrolled Agent-Individual Taxation Test # 5 Multiple Choice

   35 Questions 
• Lecture 51: Individual Tax Multiple Choice Test # 6

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• Content 1: Enrolled Agent-Individual Taxation Test #6-Multiple Choice

   29 Questions 
• Lecture 52: Individual Tax-Multiple Choice Test #7

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• Content 1: Enrolled Agent-Individual Taxation Test #7 -Multiple Choice

   25 Questions 
• Lecture 53: Individual Tax-Multiple Choice Test #8

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• Content 1: Enrolled Agent-Individual Taxation Test #8 -Multiple Choice

   26 Questions 
• Lecture 54: Individual Tax Simulation-Items 1-12

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• Content 1: Individual Tax Simulation-Jim and Linda -Part 1

   00:19:01  
• Lecture 55: Individual Tax Simulation-Numbered items 13-30

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• Content 1: Individual Tax Simulation Jim and Linda Final Section

   00:23:06  
• Lecture 56: Individual Tax Simulation-Tax Planning # 1

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• Content 1: Tax Simulation-Tax Planning

   00:14:42  
• Lecture 57: Individual Tax Simulation-Tax Planning # 2

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• Content 1: Tax Planning Simulation # 2

   00:09:14  
• Lecture 58: Individual Tax Simulation-QBI

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• Content 1: QBI Simulation

   00:15:52  
• Lecture 59: Individual Tax Simulation-Passive Loss Rentals

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• Content 1: REG-Simulation on Passive Losses-Rentals

   00:08:55  
• Lecture 60: Individual Tax Simulation-Annuity

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• Content 1: REG-Simulation on Annuity

   00:11:03  
• Lecture 61: Individual Tax Simulation-Tax Planning # 3

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• Content 1: REG-Tax Planning Simulation

   00:09:15  
• Lecture 62: Income and Deductions Simulation for Employees and Self Employed-Part 1

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• Content 1: Income and Deductions Sim for Employees and Self Employed-July 2020 Part 1

   00:18:56  
• Lecture 63: Income and Deductions Simulation for Employees and Self Employed-Part 2

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• Content 1: REG Simulation on Income and Deductions for Employees and Self Employed Part 2

   00:14:41  

Chapter 2 :   Partnership Taxation 5-7 Days

• Lecture 1: Sample Partnership Tax Return

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• Content 1: Sample Partnership Tax Return
• Lecture 2: Overview of a Partnership Tax Return

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• Content 1: Overview of a 1065 Part 1

   00:08:58  
• Content 2: Overview of a 1065-
• Lecture 3: Overview of a Partnership Tax Return-Part 2

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• Content 1: Overview of a 1065 Part 2--

   00:24:12  
• Content 2: Overview of a 1065-
• Lecture 4: Multiple Choice Questions on Overview of a 1065

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• Content 1: Overview of a 1065-Review Questions

   5 Questions 
• Lecture 5: Partnership Tax-Formation of a Partnership

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• Content 1: Formation of Parnership for Tax Purposes-

   00:19:37  
• Content 2: Formation of Partnership for Tax Purposes
• Lecture 6: M/C Review Questions on Formation of a Partnership

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• Content 1: M/C Questions on Formation of a Partnership

   7 Questions 
• Lecture 7: Services Exchanged for Partnership Interest

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• Content 1: Services Exchanged for a Partnership Interest

   00:11:45  
• Content 2: Services Exchanged for a Partnership Interest
• Lecture 8: Partnership Income, Distributions and Guaranteed Payments

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• Content 1: Partnership Income, Distributions and Guaranteed Payments

   00:22:18  
• Content 2: Partnership Income Distribution and Guaranteed Payments
• Lecture 9: M/C Questions on Partnership Income, Distributions and Guaranteed Payments

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• Content 1: M/C Quiz on Partnership Income, Distributions and Guaranteed Payments

   10 Questions 
• Lecture 10: Income, Loss and Impact on Partner Basis

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• Content 1: Income and loss and its impact on Partner Basis Part 1

   00:13:01  
• Content 2: Basis of Partner interest Part 1
• Lecture 11: Partner Basis Part 2

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• Content 1: Basis of a Partner-P2

   00:13:52  
• Content 2: Basis of Partner Interest-P2
• Lecture 12: M/C Questions on Basis of a Partner's Interest

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• Content 1: M/C Questions on Basis of a Partner's interest

   11 Questions 
• Lecture 13: Partnership Distributions-Liquidating

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• Content 1: REG-Liquidation of Partnerships

   00:12:30  
• Content 2: REG-Partnership Liquidation
• Lecture 14: Partnership Distributions-Non-Liquidating-The basics

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• Content 1: Non-Liquidating Distributions-The Basics

   00:08:42  
• Content 2: Non-Liquidating Distributions-The Basics
• Lecture 15: Partnerships-Non-Liquidating-Continued

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• Content 1: Non-Liquidating Distributions-Continued

   00:16:24  
• Content 2: Non-Liquidating Distributions-Continued
• Lecture 16: M/C Questions on Liquidating and Non-Liquidating Distributions

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• Content 1: Partnerships-Liquidating and Non-Liquidating Distributions

   15 Questions 
• Lecture 17: Sale of a Partnership Interest

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• Content 1: Sale of a Partnership Interest

   00:07:53  
• Content 2: Sale of a Partnership Interest
• Lecture 18: Partnership Termination.

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• Content 1: Termination of Partnership for Tax Purposes

   00:07:35  
• Content 2: Termination of Partnership for Tax Purposes
• Lecture 19: M/C Questions on Sale of Partnership Interest and Partnership Termination

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• Content 1: M/C Quiz on Partnership Termination and Sale of Partner Interest

   10 Questions 
• Lecture 20: Partnership Tax-Special Topics

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• Content 1: Partnership Tax-Special Topics

   00:08:39  
• Content 2: Partnerships-Special Topics
• Lecture 21: Partnership Tax Multiple Choice Test #1

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• Content 1: Partnership Taxation Multiple Choice Test #1

   34 Questions 
• Lecture 22: Partnership Tax Multiple Choice Test #2

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• Content 1: Partnership Taxation Multiple Choice Test #2

   37 Questions 
• Lecture 23: Simulation-Partnership vs S Corporation

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• Content 1: Simulation Partnership vs S Corp

   00:18:14  
• Lecture 24: Partnership Tax Simulation #1

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• Content 1: Partnership Tax Simulation # 1

   00:14:38  
• Lecture 25: Partnership Tax Simulation #2 Liquidation and Sale of Interest

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• Content 1: Partnership Tax Simulation #2 Liquidation and Sale of Partnership Interest-TCJA

   00:17:00  
• Lecture 26: Partnership Simulation-Basis of Partner after a Distribution

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• Content 1: Partnership Simulation Basis of a Partner after a distribution

   00:13:57  

Chapter 3 :   S Corp Taxation 4-7 Days

• Lecture 1: Sample S Corp Return

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• Content 1: Sample S Corp Return 1120S
• Lecture 2: Overview of an S Corp Return

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• Content 1: Overview of an S Corp Return

   00:16:15  
• Content 2: Overview of an S Corp
• Lecture 3: S Corps-Formation of S Corp and S Election

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• Content 1: Formation of an S Corp Return

   00:15:37  
• Content 2: S Corp Part 1

   91 slides 
• Lecture 4: S Corp-Basis and Distributions

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• Content 1: S Corporation-Basis and Distributions

   00:24:44  
• Content 2: S Corp Part 1

   91 slides 
• Lecture 5: S Corps Eligibility and Termination

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• Content 1: S Corporation-Termination, Revocation and Special Taxes

   00:31:37  
• Content 2: S Corps Part 2

   44 slides 
• Lecture 6: S Corp-Stock Basis vs Debt Basis (NEW!)

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• Content 1: S Corps-Stock Basis vs Debt Basis

   00:14:18  
• Content 2: Stock Basis vs Debt Basis
• Lecture 7: S Corp-Distributions of Profits from days as a C Corp.

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• Content 1: C Corp to S Corp distributions

   00:12:27  
• Content 2: C Corp to S Corp distributions
• Lecture 8: S Corporations-Multiple choice test # 1

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• Content 1: S Corporation Taxation Multiple Choice Test # 1

   39 Questions 
• Lecture 9: S Corporations Multiple Choice Test # 2

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• Content 1: S Corporation Taxation Multiple Choice Test #2

   35 Questions 
• Lecture 10: S Corp Simulation-Basis and Distribution

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• Content 1: S Corp Simulation-basis and distribution

   00:17:36  
• Lecture 11: S Corp Basis Simulation

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• Content 1: S Corp Simulation

   00:16:39  

Chapter 4 :   C Corp Taxation- 7-10 Days

• Lecture 1: Forming the Corporation-80% Rule

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• Content 1: C Corp 80% rule

   00:30:08  
• Content 2: C Corps- 80% Rule
• Lecture 2: Property Contributed with Debt

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• Content 1: C Corp-Property Contributed with Debt

   00:13:12  
• Content 2: C Corp-Property Contributed with Debt Relief
• Lecture 3: Expenses vs Deductions-bad debts

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• Content 1: M-1 Bad debt deduction-

   00:15:32  
• Content 2: C Corps-M-1 Reconciliation

   66 slides 
• Lecture 4: Expenses vs Deductions-warranty, and life insurance

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• Content 1: M-1-expense vs deductions continued

   00:17:31  
• Content 2: C Corps - M-1 Reconciliation

   67 slides 
• Lecture 5: M-1 Reconciliation

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• Content 1: M-1 reconciliation-continued

   00:28:09  
• Content 2: M-1 Reconciliation

   56 slides 
• Lecture 6: M/C Questions on 80% Rule and M-1 Reconciliation

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• Content 1: M/C Test on 80% Rule and M-1 Reconciliation

   8 Questions 
• Lecture 7: C Corps-Distributions

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• Content 1: C Corp Dividends and Distributions

   00:50:25  
• Content 2: C Corporations-Distributions

   76 slides 
• Lecture 8: Organization Costs and Startup Expenses

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• Content 1: C Corp -Organization Costs

   00:41:50  
• Content 2: C Corp Organization Costs

   81 slides 
• Lecture 9: M/C Questions on Distributions and Organization and Start-up Costs

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• Content 1: M/C Test on Corporate Distributions, Organization and Start-up Costs

   8 Questions 
• Lecture 10: Dividend Received Deduction

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• Content 1: Dividends received Deduction

   00:17:35  
• Content 2: Dividends Received Deduction
• Lecture 11: Charitable Contributions-General Rules

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• Content 1: C Corps Charitable Contributions -General Rules

   00:07:44  
• Content 2: C Corps Charitable Contributions -General Rules
• Lecture 12: Accumulated Earnings Tax and Personal Holding Company Tax

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• Content 1: Accumulated Earnings Tax and Personal Holding Company Tax

   00:20:20  
• Content 2: Accumulated Earnings tax and Personal Holding Company
• Lecture 13: M/C Test DRD, Charitable Contributions, Accumulated Earnings and PHC Tax

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• Content 1: M/C Test DRD, Charitable, Accumulated Earnings Tax, Personal Holding

   8 Questions 
• Lecture 14: Tax Exempt Organizations

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• Content 1: Tax Exempt Organizations---

   00:21:34  
• Content 2: Tax Exempt Organizations---
• Lecture 15: Stock Redemptions

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• Content 1: REG-Stock Redemptions

   00:12:16  
• Content 2: REG-Redemptions and Liquidations

   37 slides 
• Lecture 16: Corporate Liquidations

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• Content 1: REG-Corporate Liquidations

   00:17:54  
• Content 2: REG-Redemptions and Liquidations

   37 slides 
• Lecture 17: M/C Test on Tax Exempt Organizations, Stock Redemptions and Liquidations

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• Content 1: M/C Test on Tax Exempt Org, Stock Redemptions and Liquidations

   8 Questions 
• Lecture 18: Tax Free Re-Organizations P1

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• Content 1: Tax Free Re-Organizations P1

   00:21:50  
• Content 2: Tax Free-Reorganizations-Part 1
• Lecture 19: Tax Free Re-Organizations P2

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• Content 1: Tax Free Re-Organizations P2

   00:13:10  
• Content 2: Tax Free-Reorganizations-Part 2
• Lecture 20: Controlled Groups-Parent Subsidiary, Brother Sister

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• Content 1: Parent subsidiary and Brother Sister Controlled Groups

   00:19:49  
• Content 2: Controlled Corporations, affiliated Corps and consolidated tax returns

   40 slides 
• Lecture 21: Affiliated Groups and Consolidated Tax Returns

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• Content 1: Consolidated Tax Returns and Affiliated Groups

   00:17:28  
• Content 2: Controlled Corporations, affiliated Corps and consolidated tax returns

   40 slides 
• Lecture 22: M/C Questions on Tax Free Re-Organizations, Controlled and Affiliated Groups

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• Content 1: Tax Free Re-Organization, Controlled and Affiliated Groups

   9 Questions 
• Lecture 23: C Corps Multiple Choice Test # 1

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• Content 1: REG-Corporate Taxation-C Corps TCJA-Multiple Choice Test #1

   19 Questions 
• Lecture 24: C Corps Multiple Choice Test # 2

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• Content 1: REG-Corporate Taxation-C Corps TCJA-Multiple Choice Test #2

   25 Questions 
• Lecture 25: C Corps Multiple Choice Test # 3

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• Content 1: REG-Corporate Taxation-C Corps -Multiple Choice Test #3

   25 Questions 
• Lecture 26: C Corps Multiple Choice Test # 4

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• Content 1: REG-Corporate Taxation-C Corps TCJA-Multiple Choice Test #4

   25 Questions 
• Lecture 27: C Corp M-1 Simulation Video

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• Content 1: REG-M-1 Simulation

   00:35:45  
• Lecture 28: C Corp Simulation-80% rule with cash received by shareholder

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• Content 1: C Corp Simulation on 80% rule with cash received

   00:10:54  
• Lecture 29: C Corp Tax Simulation Distribution Video

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• Content 1: C Corp Tax Simulation-Distributions

   00:09:04  
• Lecture 30: C Corp Distribution Simulation Video

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• Content 1: REG-Simulation on Corporate Distributions

   00:12:32  
• Lecture 31: C Corp -Corporate Liquidation Simulation

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• Content 1: REG-Corporate Liquidation Simulation

   00:14:35  
• Lecture 32: Inventory and Uniform Capitalization rules

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• Content 1: Inventory and Uniform Capitalization

   00:17:13  
• Content 2: Inventory and Uniform Capitalization

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

• Lecture 1: Like Kind Exchanges-Part 1

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• Content 1: Like Kind Exchanges- Part 1-

   00:17:29  
• Content 2: Like Kind Exchanges-Parts 1 and 2-
• Lecture 2: Like Kind Exchanges-Part 2

  Free Preview
• Content 1: Like Kind Exchanges-Part 2- October 2021

   00:16:04  
• Content 2: Like Kind Exchanges-Parts 1 and 2-
• Lecture 3: Tax Depreciation of Real Property

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• Content 1: Tax Depreciation rules for real estate

   00:16:57  
• Content 2: Real Estate TAX Depreciation Rules
• Lecture 4: Tax Depreciation of Personal Property

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• Content 1: Tax Depreciation-Personal Property

   00:17:24  
• Content 2: Tax Depreciation-Personal Property
• Lecture 5: Depreciation Midquarter Convention, Sec 179 and Bonus

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• Content 1: bonus and section 179 depreciation

   00:28:27  
• Content 2: Section 179 and Bonus Depreciation-Mid Quarter and Amortization
• Lecture 6: Section 1231 Assets and Depreciation Recapture

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• Content 1: Section 1231 Assets and Depreciation recapture

   00:30:39  
• Content 2: Section 1231 Assets and Depreciation recapture

   52 slides 
• Lecture 7: Installment Sales of Property

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• Content 1: Installment Sales Part 1

   00:14:16  
• Content 2: Installment Sales-REG
• Lecture 8: Installment Sales Part 2

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• Content 1: Installment Sales Part 2

   00:09:35  
• Content 2: Installment Sales-REG
• Lecture 9: Real Estate Closing Statement

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• Content 1: Real Estate Closing Statements

   00:24:20  
• Content 2: Real Estate Closing Statement
• Lecture 10: TCJA-Taxation of Property Received as Gift

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• Content 1: Taxation of Property Received as Gift 2022

   00:22:07  
• Content 2: Taxation of Property Received as Gift
• Lecture 11: TCJA-Inherited Property

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• Content 1: TCJA-Inherited Property

   00:20:55  
• Content 2: TCJA-Inheritances of Property-Basis Considerations

   25 slides 
• Lecture 12: Sale of Primary Residence

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• Content 1: Sale of Primary Residence Dec 2020

   00:20:38  
• Content 2: Primary Residence-
• Lecture 13: Involuntary Conversion

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• Content 1: Involuntary Conversions

   00:18:08  
• Content 2: Involuntary Conversions-2021
• Lecture 14: TCJA-Related Party Transactions

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• Content 1: TCJA-Related Party Transactions

   00:12:26  
• Content 2: TCJA-Related Party Transactions

   24 slides 
• Lecture 15: Wash Sales TCJA

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• Content 1: Wash Sales-2021

   00:25:01  
• Content 2: Wash Sales-2021
• Lecture 16: Property-Special tax rates and Topics-Collectibles

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• Content 1: Property-Special Tax Rates-20% Capital Gains tax and 28% tax on Collectibles

   00:21:59  
• Content 2: Property-Special Tax Rates and Topics P 1 and 2

   80 slides 
• Lecture 17: Special Tax Rates- Part 2-3.8% Obamacare Tax and Sec 1244

  Private
• Content 1: Property-Special Tax Rates Continued-3.8% Obamacare Tax and Section 1244 Stock Sales

   00:34:37  
• Content 2: Property-Special Tax Rates and Topics P 1 and 2

   80 slides 
• Lecture 18: Property Multiple Choice Test #1

  Private
• Content 1: Taxation of Property Multiple Choice Test #1

   42 Questions 
• Lecture 19: Property Multiple Choice Test # 2

  Private
• Content 1: Taxation of Property Multiple Choice Test # 2

   42 Questions 
• Lecture 20: Simulation-Like Kind Exchanges

  Private
• Content 1: like kind exchanges sim-Oct 2020

   00:10:08  
• Lecture 21: Simulation-Like Kind Exchanges # 2

  Private
• Content 1: Property Simulation -Like Kind Exchanges #2

   00:06:49  
• Lecture 22: Simulation-Gains and Losses

  Private
• Content 1: Property-Gains and Losses Simulation

   00:20:40  
• Lecture 23: Simulation-Installment Sales

  Private
• Content 1: REG-Installment Sales Simulation-2020

   00:18:18  

Chapter 6 :   Estate and Gift Tax. 2-4 Days

• Lecture 1: Federal Gift Tax-

  Private
• Content 1: Federal Gift Tax-July 2021

   00:24:04  
• Content 2: Federal Gift Tax-July 2021
• Lecture 2: Federal Gift Tax-For those testing July 1, 2022 or after

  Private
• Content 1: Gift Tax-starting July 1, 2022

   00:23:28  
• Content 2: Federal Gift Tax-July 2022
• Lecture 3: Test-Estate and Gift Taxation

  Private
• Content 1: REG Federal Gift Tax Multiple Choice Test

   10 Questions 
• Lecture 4: Simulation on 1040 vs 1041-

  Private
• Content 1: REG Simulation 1040 vs 1041

   00:27:45  
• Content 2: 1040 vs 1041 Simulation

   12 slides 

Chapter 7 :   Trusts. 1-2 Days

• Lecture 1: REG-Trusts Part 1

  Private
• Content 1: Trusts Part 1 2020

   00:39:48  
• Content 2: Trusts Part 1 2020--

   71 slides 
• Lecture 2: Trusts Part 2 with DNI

  Private
• Content 1: Trusts Part 2 2020 with DNI---

   00:41:27  
• Content 2: Trusts Part 2 with DNI-2020---

   86 slides 
• Lecture 3: Trusts-Multiple Choice Test

  Private
• Content 1: REG-Trusts Multiple Choice Test

   31 Questions 

Chapter 8 :   Business Structures. 3-5 Days

• Lecture 1: Sole Proprietorship and General Partnerships

  Free Preview
• Content 1: Sole Proprietorship and Partnership P1

   00:15:44  
• Content 2: Structures-Sole Proprietorship and General Partnership

   109 slides 
• Lecture 2: Partnerships-Special Topics

  Private
• Content 1: Structures-Partnerships Part 2

   00:35:04  
• Content 2: Structures-Sole Proprietorship and General Partnership

   109 slides 
• Lecture 3: Corporations

  Private
• Content 1: Structures- C Corporations

   00:42:14  
• Content 2: Structures-Corporations

   187 slides 
• Lecture 4: S Corporations, Limited Partnerships, LLC and LLP

  Private
• Content 1: Business Structures LLC, LLP S Corp

   00:28:49  
• Content 2: Structures-S Corps and LLC

   43 slides 
• Lecture 5: Multiple Choice Test-Business Structures

  Private
• Content 1: REG-Business Structures-Multiple Choice Test

   51 Questions 

Chapter 9 :   Enrolled Agent-Final Review- Testlets- 3 Days

• Lecture 1: Enrolled Agent Part 2-Final Exam Testlet # 1

  Private
• Content 1: Enrolled Agent Exam PART 2, i-75 EA Final Exam Testlet 1

   50 Questions 
• Lecture 2: Enrolled Agent Part 2-Final Exam Testlet # 2

  Private
• Content 1: Enrolled Agent Exam PART 2 i-75 EA Final Exam Testlet 2

   60 Questions 
• Lecture 3: Enrolled Agent Part 2-Final Exam Testlet #3

  Private
• Content 1: Enrolled Agent Exam PART 2 i-75 EA Final Exam Testlet 3

   70 Questions 
• Lecture 4: Enrolled Agent Part 2-Final Exam Testlet 4

  Private
• Content 1: Enrolled Agent Exam PART 2- i-75 Final Exam Testlet # 4-

   61 Questions 
• Lecture 5: Enrolled Agent Part 2-Final Exam Testlet 5

  Private
• Content 1: i-75 Enrolled Agent Exam PART 2 Final Exam Testlet #5

   48 Questions 
• Lecture 6: Final Exam-Basis of Partner and S Corp Shareholder

  Free Preview
• Content 1: Basis Simulation on Partnerships and S Corps

   00:18:17  
• Lecture 7: Final Exam-Payroll Taxes

  Private
• Content 1: REG Simulation on Payroll Taxes 941

   00:20:11  
• Content 2: REG simulation on Payroll Taxes-941

   4 slides 
• Lecture 8: Final Exam-1040 vs 1041

  Free Preview
• Content 1: REG Simulation 1040 vs 1041

   00:27:45  
• Lecture 9: Final Exam K-1 Part 1

  Private
• Content 1: K-1 Simulation Part 1

   00:14:07  
• Lecture 10: Final Exam K-1 Part 2

  Private
• Content 1: K-1 Simulation Part 2

   00:27:19  
• Lecture 11: Final Review Simulation on Basis of C Corp Shareholder.

  Free Preview
• Content 1: C Corp Basis Simulation

   00:19:15  
• Lecture 12: Final Exam Simulation-Depreciation Recapture

  Private
• Content 1: Depreciation Recapture Simulation

   00:18:00  
• Lecture 13: Inventory Errors

  Private
• Content 1: Inventory Errors-REG and EA

   00:16:16  
• Lecture 14: What to Do Exam Morning to Earn 5 Additional Points!

  Free Preview
• Content 1: What to Do on Exam Morning and Score 5 Extra Points

   00:04:09