2023 i-75 REG COMPLETE Course!

Chapter 1 :   Individual Taxation-14-21 Days

• Lecture 1: Overview of 1040

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• Content 1: Overview of a 2022 1040-Part 1

   00:12:04  
• Lecture 2: Overview of a 1040 Part 2

  Free Preview
• Content 1: Overview of a 2022 1040 Part 2

   00:21:29  
• Lecture 3: Overview of a 1040 Part 3

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• Content 1: Overview of a 1040 Part 3-2022

   00:19:27  
• 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: QBI Deduction

   00:11:15  
• Content 2: QBI Deduction
• Lecture 13: Alimony, Scholarships, Gambling

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• Content 1: Scholarships, Alimony received, Gambling Winnings

   00:09:48  
• Content 2: Scholarships-Alimony-Gambling
• Lecture 14: Social Security Benefits

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• Content 1: Social Security benefits

   00:14:21  
• Content 2: Social Security Benefits---
• Lecture 15: 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 16: Deductible to Arrive at AGI-Student Costs-

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• Content 1: Student Costs-Educator Expenses

   00:05:23  
• Content 2: Student Costs-Educator Expenses
• Lecture 17: 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 18: IRA Limits

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• Content 1: Deductions to arrive at AGI-IRA

   00:21:24  
• Content 2: IRA Deduction
• Lecture 19: 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 20: 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 21: 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 22: Family and Child tax Credits

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• Content 1: Family and Child Tax Credits

   00:09:38  
• Content 2: Family and Child tax Credits
• Lecture 23: Dependent Care Credit

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• Content 1: Dependent Care Credit

   00:13:25  
• Content 2: Dependent Care Credit-
• Lecture 24: Earned Income Credit

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• Content 1: Earned Income Credit

   00:12:22  
• Content 2: Earned Income Credit
• Lecture 25: Education Credits

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• Content 1: Education Credits

   00:17:29  
• Content 2: Education Credits
• Lecture 26: Individual Tax Credits-Best of the Rest

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• Content 1: Tax Credits-Best of the Rest

   00:21:49  
• Content 2: Tax Credits-Best of the Rest
• Lecture 27: Business Tax Credits

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• Content 1: Business Tax Credits-Part 1

   00:18:38  
• Content 2: Business Tax Credits--
• Lecture 28: 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 29: Multiple Choice Questions on Tax Credits

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• Content 1: M/C Questions on Tax Credits

   20 Questions 
• Lecture 30: Itemized Deductions-Medical

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• Content 1: Itemized Deductions-Medical

   00:12:25  
• Content 2: Itemized deductions-medical
• Lecture 31: 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 32: Itemized Deductions-Interest-

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• Content 1: interest paid -itemized deductions

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

   35 slides 
• Lecture 33: Itemized Deductions-Charitable Contributions

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• Content 1: Charitable Contributions

   00:16:58  
• Content 2: Charitable Contributions-Individuals
• Lecture 34: 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 35: Multiple Choice Test on Itemized Deductions

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• Content 1: M/C Questions on Itemized Deductions

   15 Questions 
• Lecture 36: Employee Benefits Part 1

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• Content 1: Employee Benefits Part 1

   00:22:17  
• Content 2: Employee Benefits
• Lecture 37: Employee benefits-Part 2

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• Content 1: Employee Benefits 2

   00:18:50  
• Content 2: Employee Benefits
• Lecture 38: 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 39: Accrual vs Cash Basis Taxpayers

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• Content 1: Cash vs Accrual Basis Taxpayers

   00:15:51  
• Content 2: Cash Basis vs Accrual Basis Taxpayers
• Lecture 40: 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 41: Filing Status

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• Content 1: Filing Status

   00:26:28  
• Content 2: Filing Status
• Lecture 42: Tests for Dependency-TCJA

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• Content 1: Dependency

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

   34 slides 
• Lecture 43: Kiddie Tax-The Basics

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• Content 1: Kiddie Tax-The Basics

   00:05:01  
• Content 2: Kiddie Tax-The Basics
• Lecture 44: Kiddie Tax-Part 2

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• Content 1: Kiddie Tax-Continued

   00:07:39  
• Content 2: Kiddie Tax-Continued
• Lecture 45: 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 46: Net Operating Losses

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• Content 1: Net Operating Losses--

   00:16:48  
• Content 2: Net Operating Losses
• Lecture 47: Excess Business Losses

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• Content 1: Excess Business Losses

   00:09:19  
• Content 2: Excess Business Losses
• Lecture 48: Taxable Distributions from retirement plans

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• Content 1: Taxable Distributions from retirement plans

   00:17:44  
• Content 2: Taxable Distributions from retirement accounts
• Lecture 49: Individual Tax-Multiple Choice Test # 1

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• Content 1: REG-Individual Taxation Test # 1 -Multiple Choice

   35 Questions 
• Lecture 50: Individual Tax Multiple Choice Test # 2

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

   28 Questions 
• Lecture 51: Individual Tax Multiple Choice Test # 3

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

   26 Questions 
• Lecture 52: Individual Tax-Multiple Choice Test # 4

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

   26 Questions 
• Lecture 53: Individual Tax-Multiple Choice Test #5

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

   32 Questions 
• Lecture 54: Individual Tax Multiple Choice Test # 6

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

   24 Questions 
• Lecture 55: Individual Tax-Multiple Choice Test #7

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

   21 Questions 
• Lecture 56: Individual Tax-Multiple Choice Test #8

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

   23 Questions 
• Lecture 57: Individual Tax Simulation-Items 1-12

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

   00:19:01  
• Lecture 58: 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 59: Individual Tax Simulation-Tax Planning # 1

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• Content 1: Tax Simulation-Tax Planning

   00:14:42  
• Lecture 60: Individual Tax Simulation-Tax Planning # 2

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• Content 1: Tax Planning Simulation #2

   00:09:06  
• Lecture 61: Individual Tax Simulation-QBI

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• Content 1: QBI Simulation

   00:15:52  
• Lecture 62: Individual Tax Simulation-Passive Loss Rentals

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

   00:08:55  
• Lecture 63: Individual Tax Simulation-Annuity

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• Content 1: REG-Simulation on Annuity

   00:11:03  
• Lecture 64: 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 65: 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: Services Exchanged for a 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 7: M/C Questions on Formation of a Partnership

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

   7 Questions 
• 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 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 and loss and its impact on Partner Basis-Part 1

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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 Question 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: Partnership Distributions-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 Partnership Termination and Sale of Partnership Interest

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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: Bad Debt Expense vs Tax Deduction

   00:11:08  
• Content 2: Expense vs Deduction-Bad Debt, Warranty, and Life Insurance
• Lecture 4: Expenses vs Deductions-warranty costs

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• Content 1: Expense vs Deductions-Warranties

   00:07:08  
• Content 2: Expense vs Deduction-Bad Debt, Warranty, and Life Insurance
• Lecture 5: Expenses vs Deductions-Life Insurance

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• Content 1: Expenses vs Deductions- Life Insurance

   00:09:21  
• Content 2: Expense vs Deduction-Bad Debt, Warranty, and Life Insurance
• Lecture 6: M-1 Reconciliation

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• Content 1: M-1 Reconciliation

   00:19:51  
• Content 2: M-1 Reconciliation
• Lecture 7: 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 8: 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 9: 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 10: 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 11: Dividend Received Deduction

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• Content 1: Dividends received Deduction

   00:17:35  
• Content 2: Dividends Received Deduction
• Lecture 12: 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 13: 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 14: 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 15: Tax Exempt Organizations

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• Content 1: REG-Tax Exempt

   00:24:04  
• Content 2: REG-Tax Exempt
• Lecture 16: Stock Redemptions

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• Content 1: REG-Stock Redemptions

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

   37 slides 
• Lecture 17: Corporate Liquidations

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• Content 1: REG-Corporate Liquidations

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

   37 slides 
• Lecture 18: 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 19: 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 20: 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 21: 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 22: 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 23: 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 24: 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 25: 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 26: C Corps Multiple Choice Test # 3

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

   25 Questions 
• Lecture 27: 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 28: C Corp M-1 Simulation Video

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• Content 1: REG-M-1 Simulation

   00:35:45  
• Lecture 29: 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 30: C Corp Tax Simulation Distribution Video

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• Content 1: C Corp Tax Simulation-Distributions

   00:09:04  
• Lecture 31: C Corp Distribution Simulation Video

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• Content 1: REG-Simulation on Corporate Distributions

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

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• Content 1: REG-Corporate Liquidation Simulation

   00:14:35  
• Lecture 33: Inventory and Uniform Capitalization rules

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• Content 1: inventory and uniform capitalization

   00:17:24  
• 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

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• 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
• Lecture 8: Installment Sales Part 2

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• Content 1: Installment Sales P2

   00:10:09  
• Content 2: Installment Sales
• 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

  Private
• 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 on Sale of Primary Residence

  Private
• Content 1: REG Simulation Sale of Primary Residence-

   00:18:19  
• Lecture 21: Simulation-Like Kind Exchanges

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

   00:10:08  
• Lecture 22: Simulation-Like Kind Exchanges # 2

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

   00:06:49  
• Lecture 23: Simulation-Gains and Losses

  Private
• Content 1: Property-Gains and Losses Simulation

   00:20:40  
• Lecture 24: Simulation-Installment Sales

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

   00:18:18  

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

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

  Private
• Content 1: Legal Liability Breach and Ordinary Negligence

   00:20:53  
• Content 2: CPA's Legal Liability
• Lecture 2: CPA's Legal Liability for Fraud and Constructive Fraud

  Private
• Content 1: Legal Liability-Fraud and Constructive Fraud

   00:20:10  
• Content 2: CPA's Legal Liability
• Lecture 3: CPA's liability under the 1933 Act

  Private
• Content 1: 1933 Act-CPA Liability 2021

   00:09:08  
• Content 2: 1933 Act-CPA Liability
• Lecture 4: CPA Liability Under the 1934 Act

  Private
• Content 1: CPA Liability 1934 Act 2021

   00:14:32  
• Content 2: 1934 Act-CPA Liability 2021
• Lecture 5: Test on Legal Liability of CPA for Fraud, Constructive Fraud

  Private
• Content 1: REG-Accountant's Legal Liability Multiple Choice Test

   33 Questions 

Chapter 7 :   Estate and Gift Tax. 2-4 Days

• Lecture 1: Federal Gift Tax Rules

  Private
• Content 1: Federal Gift Tax

   00:21:53  
• Content 2: Federal Gift Tax
• Lecture 2: Test-Estate and Gift Taxation

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

   10 Questions 
• Lecture 3: 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 8 :   REG Ethics and Penalties- 7 Days

• Lecture 1: Tax Payer Penalties

  Private
• Content 1: Tax Payer Penalties-Jan 2021

   00:22:17  
• Content 2: Tax Payer Penalties-Jan 2021
• Lecture 2: Estimated Taxes-Individuals and Corporations

  Free Preview
• Content 1: Estimated Tax--

   00:39:47  
• Content 2: Estimated Tax
• Lecture 3: Licensure and Disciplinary Actions

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• Content 1: REG-Ethics -Licensure and Disciplinary Actions

   00:37:31  
• Content 2: REG Ethics-Licensure and Disciplinary

   68 slides 
• Lecture 4: Tax Preparer Penalties

  Private
• Content 1: REG Ethics Part 2 Tax Preparer Penalties

   00:30:50  
• Content 2: Preparer Penalties
• Lecture 5: Tax Avoidance vs Tax Evasion

  Private
• Content 1: REG Ethics Tax Avoidance vs Tax Evasion

   00:18:01  
• Content 2: Tax Avoidance vs Tax Evasion-

   37 slides 
• Lecture 6: Tax law Origin and Tax Research

  Private
• Content 1: REG Ethics-Tax Law Origin and Tax Research

   00:29:38  
• Content 2: REG Ethics-Tax Law Origin-

   47 slides 
• Lecture 7: Audit Selection Process and Statute of Limitations

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• Content 1: REG Ethics-Tax Audit Selection and Statute of Limitations

   00:38:20  
• Content 2: REG Ethics-Tax Audit Selection and Statute of Limitations

   54 slides 
• Lecture 8: REG-Ethics Simulation

  Private
• Content 1: REG Ethics Simulation-Revised Nov 2022

   00:28:49  
• Lecture 9: Ethics Simulation-Federal Court System

  Private
• Content 1: REG-Simulation-The Federal Court System

   00:15:40  
• Lecture 10: Multiple Choice Test REG Ethics

  Private
• Content 1: REG-Ethics and Penalties- 2020 Multiple Choice Test

   64 Questions 

Chapter 9 :   REG 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: REG-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 10 :   Reg Employee Stock Options. 1-3 Days

• Lecture 1: Non-Qualified Stock Options

  Private
• Content 1: Non-Qualified Stock Options-Tax

   00:11:07  
• Content 2: Tax-Stock Options-Non-Qualified and ISO
• Lecture 2: Qualified Stock Options-Incentive Stock Options

  Private
• Content 1: Tax-Incentive Stock Options

   00:08:54  
• Content 2: Tax-Stock Options-Non-Qualified and ISO
• Lecture 3: REG-Employee Stock Options-Test

  Private
• Content 1: REG Stock Options Multiple Choice Test

   20 Questions 

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

• Lecture 1: REG-Multi-Jurisdictional- Taxation of Foreign Income TCJA-

  Private
• Content 1: TCJA-Multi Jurisdictional Tax -Taxation of Foreign Income

   00:48:16  
• Content 2: Multi Jurisdictional Tax-Foreign

   74 slides 
• Lecture 2: Transfer Pricing

  Private
• Content 1: Transfer Pricing

   00:15:03  
• Content 2: Transfer Pricing
• Lecture 3: Sales Tax

  Private
• Content 1: Multi Jurisdictional Tax-Sales Tax-

   00:23:46  
• Content 2: Multi-Jurisdictional Tax-State and Local Taxes-

   165 slides 
• Lecture 4: Determining which state has jurisdiction for sales tax

  Private
• Content 1: REG-Multi Jurisdictional Tax-Determining which state has jurisdiction for sales tax(Nexus)

   00:18:25  
• Content 2: Multi Jurisdictional Tax Parts 1-4

   165 slides 
• Lecture 5: State Income Tax

  Private
• Content 1: Multi Jurisdictional Tax-State Income Tax

   00:06:23  
• Content 2: Multi Jurisdictional Tax Parts 1-4

   165 slides 
• Lecture 6: State Income Tax-Continued

  Private
• Content 1: Multi Jurisdictional Tax P4---State Income Tax-Continued

   00:12:35  
• Content 2: Multi Jurisdictional Tax Parts 1-4

   165 slides 
• Lecture 7: Apportionment and Other issues

  Private
• Content 1: Apportionment

   00:14:57  
• Content 2: Multi-Jurisdictional tax-Apportionment and other issues
• Lecture 8: Test-Multi Jurisdictional Tax

  Private
• Content 1: REG Tax Multijurisdictional-Multiple Choice Test #1

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

  Private
• Content 1: REG Tax Multijurisdictional-Test #2- Multiple Choice Test

   32 Questions 
• Lecture 10: Multi Jurisdictional tax Sim-Apportionment

  Private
• Content 1: Multi Jurisdictional Tax Sim

   00:14:42  
• Content 2: Simulation on Multi Jurisdictional Tax

   4 slides 
• Lecture 11: Multi-Jurisdictional Tax-Wayfair Supreme Court Decision

  Private
• Content 1: Multi-Jurisdictional Tax-Wayfair Supreme Court Decision

   00:02:57  
• Lecture 12: US Source Income vs Foreign Source Income Sim with FinCEN

  Private
• Content 1: US Source Income vs Foreign source income Sim with FinCEN

   00:19:30  

Chapter 12 :   REG Business Law-7-10 Days

• Lecture 1: Contracts-Offer and Acceptance-The Basics

  Free Preview
• Content 1: Offer and Acceptance-The Basics

   00:09:59  
• Content 2: Offer and Acceptance
• Lecture 2: Offer and Acceptance-Option Contracts

  Private
• Content 1: Offer and Acceptance with Option Contracts

   00:15:46  
• Content 2: Offer and Acceptance
• Lecture 3: Offer and Acceptance-Mailbox Rule

  Private
• Content 1: Offer and Acceptance-Mailbox Rule

   00:16:07  
• Content 2: Offer and Acceptance
• Lecture 4: M/C Questions on Offer and Acceptance

  Private
• Content 1: M/C Questions on Contracts-Offer and Acceptance

   11 Questions 
• Lecture 5: Genuine Assent-Meeting of the Minds

  Free Preview
• Content 1: Genuine of Assent, meeting of the minds

   00:16:36  
• Content 2: Genuine of Assent, meeting of the minds
• Lecture 6: Consideration

  Private
• Content 1: Elements of a Contract-Consideration

   00:11:17  
• Content 2: Consideration and Competent Parties
• Lecture 7: Competent Parties

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• Content 1: Competent Parties-Minors, Insane, Intoxicated

   00:14:56  
• Content 2: Consideration and Competent Parties
• Lecture 8: Elements of a Contract-Legal Purpose

  Private
• Content 1: Elements of a Contract-Legal Purpose

   00:07:20  
• Content 2: Elements of a Contract-Legality
• Lecture 9: M/C Questions on Genuine Assent, Consideration, Competent Parties and Legality

  Private
• Content 1: M/C on Genuine Assent, Consideration, Competent Parties, Legality

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

  Private
• Content 1: Elements of a Contract-Statute of Frauds

   00:12:58  
• Content 2: Elements of a Contract-Signature-Statute of Frauds
• Lecture 11: Contract Terminology

  Private
• Content 1: Contract Terminology

   00:13:28  
• Content 2: Contract Terminology
• Lecture 12: M/C Questions on Statute of Frauds and Contract Terminology

  Private
• Content 1: M/C Questions on Statute of Frauds, Contract Terminology

   14 Questions 
• Lecture 13: Parol Evidence Rule

  Private
• Content 1: Parol Evidence Rule

   00:11:27  
• Content 2: Parol Evidence Rule
• Lecture 14: Assignment to Third Parties

  Private
• Content 1: Assignment of Contract Rights

   00:11:31  
• Content 2: Assignment to Third Party
• Lecture 15: Breach of Contract and Remedies

  Private
• Content 1: Breach of Contract and Remedies

   00:18:03  
• Content 2: Breach of Contract and Remedies
• Lecture 16: M/C Questions on Parol Evidence, Assignment, and Breach of Contract

  Private
• Content 1: M/C Questions on Parol Evidence, Assignment, and Breach of Contract.

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

  Private
• Content 1: UCC Sale of Goods P1. Differences between Common Law and UCC

   00:53:14  
• Content 2: UCC Sale of Goods

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

  Private
• Content 1: UCC Sales Part 2 Title and Risk of Loss

   00:37:28  
• Content 2: UCC-Sale of Goods P2

   88 slides 
• Lecture 19: Sale of Goods 3-Warranties

  Private
• Content 1: UCC Sale of Goods 3 -Warranties

   00:28:30  
• Content 2: UCC-Sale of Goods P2

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

  Private
• Content 1: M/C Questions on the UCC Sale of Goods and Warranties

   10 Questions 
• Lecture 21: Secured Transactions-Attachment and Perfection

  Private
• Content 1: Secured Transactions P1

   00:27:02  
• Content 2: Secured Transactions

   103 slides 
• Lecture 22: Secured Transactions Part 2-Priorities between Creditors

  Private
• Content 1: Secured Transactions P2

   00:27:47  
• Content 2: Secured Transactions P2

   82 slides 
• Lecture 23: Agency-Rights and Responsibilities of Agent and Principal

  Private
• Content 1: Agency Part 1

   00:36:31  
• Content 2: Agency

   82 slides 
• Lecture 24: Agency Part 2-Termination and Notice

  Private
• Content 1: Agency Part 2

   00:04:40  
• Content 2: Agency

   82 slides 
• Lecture 25: Surety and Consumer Credit

  Private
• Content 1: Surety and Consumer Credit

   00:35:54  
• Content 2: Surety and Consumer credit

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

  Private
• Content 1: M/C Questions on Secured Transactions, Agency and Surety

   20 Questions 
• Lecture 27: Intro to Bankruptcy

  Private
• Content 1: Intro to Bankruptcy

   00:16:53  
• Content 2: Bankruptcy Part 1---
• Lecture 28: Involuntary Bankruptcy-

  Private
• Content 1: Involuntary Bankruptcy 2022 Changes

   00:14:35  
• Content 2: Involuntary Bankruptcy Oct 2022
• Lecture 29: Voluntary Bankruptcy

  Private
• Content 1: Voluntary Bankruptcy

   00:08:59  
• Content 2: Voluntary Bankruptcy
• Lecture 30: Property Included in the Bankruptcy Estate

  Private
• Content 1: Bankruptcy Part 2-Property Included in the bankruptcy estate

   00:46:05  
• Content 2: Property included in the bankruptcy estate
• Lecture 31: Secured vs Unsecured Claims

  Private
• Content 1: Secured vs Unsecured Creditor

   00:18:49  
• Content 2: Secured vs Unsecured Creditor
• Lecture 32: Debts that cannot be discharged in Bankruptcy

  Private
• Content 1: Bankruptcy-Debts that are not discharged in bankruptcy.

   00:06:30  
• Content 2: Bankruptcy P2

   52 slides 
• Lecture 33: M/C Questions on Bankruptcy

  Private
• Content 1: M/C Questions on Bankruptcy

   14 Questions 
• Lecture 34: Business Law Test and Video Simulations

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

   79 Questions 
• Content 2: Business law sim-common law contracts vs ucc

   00:25:17  

Chapter 13 :   Business Structures. 3-5 Days

• Lecture 1: Sole Proprietorships

  Private
• Content 1: Business Structures-Sole Proprietorships

   00:12:10  
• Content 2: Business Structures-Sole Proprietorships
• Lecture 2: Business Structures-Partnerships-The Basics

  Private
• Content 1: Business Structures-Partnerships-The Basics

   00:07:28  
• Content 2: Business Entities-Partnerships-The Basics
• Lecture 3: Different Types of Partnerships

  Private
• Content 1: Business Structures-Types of Partnerships

   00:20:30  
• Content 2: Business Structures-Types of Partnerships
• Lecture 4: M/C Questions on Sole Proprietorships and Partnerships

  Private
• Content 1: M/C Questions on Sole Proprietorships and Partnerships

   10 Questions 
• Lecture 5: Business Structures-Corporations-The Basics

  Private
• Content 1: Business Structures-Corporations-The Basics

   00:09:55  
• Content 2: Business Structures-Corporations-The Basics
• Lecture 6: Articles of Incorporation vs Corporate Bylaws

  Private
• Content 1: Business Structures-Articles of Incorporation vs Corporate Bylaws

   00:15:00  
• Content 2: Business Structures-Articles of Incorporations vs Bylaws
• Lecture 7: Different Types of Corporations

  Private
• Content 1: Business Structures-Different Types of Corporations

   00:14:31  
• Content 2: Business Structures-Different Types of Corporations
• Lecture 8: Limited Liability Companies

  Private
• Content 1: Business Structures-LLC

   00:19:06  
• Content 2: Business Structures-LLC's
• Lecture 9: M/C Questions on Corporations and LLC's

  Private
• Content 1: Multiple Choice Questions on Corporations and LLC's

   11 Questions 
• Lecture 10: Multiple Choice Test-Business Structures

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

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

  Private
• Content 1: Identify Entity Type by Legal Characteristics

   00:16:46  
• Content 2: Identify Entity Type by Legal Characteristics

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

• Lecture 1: REG-Testlet-Fresh Random Reg Questions!

  Private
• Content 1: REG-Testlet-

   35 Questions 
• Lecture 2: REG Testlet #2 -More "Fresh" Random Questions

  Private
• Content 1: REG-Testlet # 2

   39 Questions 
• Lecture 3: REG-Final Exam Testlet #3

  Private
• Content 1: REG-Testlet # 3

   42 Questions 
• Lecture 4: REG Testlet # 4

  Private
• Content 1: REG-Testlet #4

   42 Questions 
• Lecture 5: Final Exam Simulation on Basis of Partner and S Corp Shareholder

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

   00:18:17  
• Lecture 6: Payroll Tax Simulation Form 941

  Private
• Content 1: REG Simulation on Payroll Taxes 941

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

   4 slides 
• Lecture 7: Final Exam REG Simulation, 1040 vs 1041

  Free Preview
• Content 1: REG Simulation 1040 vs 1041

   00:27:45  
• Lecture 8: Multi-Jurisdictional tax -Apportionment

  Private
• Content 1: Multi Jurisdictional Tax Sim

   00:14:42  
• Lecture 9: K-1 Simulation Part 1

  Private
• Content 1: K-1 Simulation Part 1

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

  Private
• Content 1: K-1 Simulation Part 2

   00:27:19  
• Lecture 11: Simulation on Various Individual Taxation Topics-Part 1

  Private
• Content 1: Final Review Tax Simulation-Part 1

   00:19:16  
• Lecture 12: Simulation Video on Various Individual Tax Topics Part 2

  Private
• Content 1: Final Review Tax Simulation-Part 2

   00:16:24  
• Lecture 13: Simulation Video on Various Tax Topics Part 3

  Private
• Content 1: Final Review Tax Simulation-Part 3

   00:21:24  
• Lecture 14: Final Review Simulation on Basis of C Corp Shareholder.

  Private
• Content 1: C Corp Basis Simulation

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

  Free Preview
• Content 1: Depreciation Recapture Simulation

   00:18:00  
• Lecture 16: Inventory Errors

  Private
• Content 1: Inventory Errors-REG and EA

   00:16:16  
• Lecture 17: 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  

Chapter 15 :   Amazon E-Book

• Lecture 1: Amazon E-Book "Must Know" 75 Questions

  Private
• Content 1: Amazon E-Book REG Sept 2022