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16-0 Chapter 16 - Overview
Chapter 16 - Overview
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57
16-1 Describe the extent to which life insurance death benefits may be excluded from gross income, and explain how life insurance living benefits are treated for income tax purposes.
Describe the extent to which life insurance death benefits may be excluded from gross income, and explain how life insurance living benefits are treated for income tax purposes.
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56
16-2 Explain the income tax treatment of disability income payments, benefits payable from medical expense coverages, and premiums paid for both personal and business life and health insurance.
Explain the income tax treatment of disability income payments, benefits payable from medical expense coverages, and premiums paid for both personal and business life and health insurance.
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55
16-3 Explain the tax consequences of life insurance with respect to transfers for value, lack of insurable interest, corporate distributions, charitable contributions, separation and divorce, additional compensation, and split-dollar arrangements.
Explain the tax consequences of life insurance with respect to transfers for value, lack of insurable interest, corporate distributions, charitable contributions, separation and divorce, additional compensation, and split-dollar arrangements.
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54
16-4 Explain the income tax restrictions on certain amounts paid in connection with insurance contracts.
Explain the income tax restrictions on certain amounts paid in connection with insurance contracts.
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53
17-0 Chapter 17 - Overview
Chapter 17 - Overview
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52
17-1 Explain what determines whether a life insurance policy is classified as a modified endowment contract (MEC).
Explain what determines whether a life insurance policy is classified as a modified endowment contract (MEC).
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51
18-1 Describe the characteristics of the corporate form of business, and explain its advantages and disadvantages.
Describe the characteristics of the corporate form of business, and explain its advantages and disadvantages.
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50
18-2 Explain the requirements for the formation of an S corporation, and describe the advantages and disadvantages of being taxed as an S corporation.
Explain the requirements for the formation of an S corporation, and describe the advantages and disadvantages of being taxed as an S corporation.
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49
18-3 Describe the requirements for incorporating a business under the nonrecognition provisions of the Code, and explain the respective roles of debt and equity in the corporate structure.
Describe the requirements for incorporating a business under the nonrecognition provisions of the Code, and explain the respective roles of debt and equity in the corporate structure.
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48
19-0 Chapter 19 - Overview
Chapter 19 - Overview
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47
19-2 Explain the various requirements for treating stock redemptions as capital transactions.
Explain the various requirements for treating stock redemptions as capital transactions.
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46
19-3 Explain the attribution rules that apply to corporate stock redemptions.
Explain the attribution rules that apply to corporate stock redemptions.
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45
19-4 Explain the requirements for Section 303 stock redemptions.
Explain the requirements for Section 303 stock redemptions.
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44
20-1 Describe the significance of being classified as an unincorporated business entity for tax law purposes, and explain both the aggregate and entity theories for taxation of partnerships and partners.
Describe the significance of being classified as an unincorporated business entity for tax law purposes, and explain both the aggregate and entity theories for taxation of partnerships and partners.
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43
20-2 Describe the tax ramifications of forming a partnership, and explain how each partner is taxed.
Describe the tax ramifications of forming a partnership, and explain how each partner is taxed.
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42
20-3 Explain the tax effects to the partnership and the partners upon the retirement or death of a partner.
Explain the tax effects to the partnership and the partners upon the retirement or death of a partner.
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41
13-0 Chapter 13 - Overview
Chapter 13 - Overview
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40
13-1 Explain how gain or loss on the sale or exchange of property is ascertained for federal income tax purposes.
Explain how gain or loss on the sale or exchange of property is ascertained for federal income tax purposes.
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39
13-2 Describe the rules for determining basis when property is acquired by purchase, exchange, gift, or inheritance.
Describe the rules for determining basis when property is acquired by purchase, exchange, gift, or inheritance.
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38
13-3 Explain the rules with respect to like-kind exchanges of business or investment property.
Explain the rules with respect to like-kind exchanges of business or investment property.
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37
13-4 Explain the rules with respect to nontaxable exchanges of insurance or annuity contracts.
Explain the rules with respect to nontaxable exchanges of insurance or annuity contracts.
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36
13-5 Explain the rules for exclusion of gain when a principal residence is sold.
Explain the rules for exclusion of gain when a principal residence is sold.
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35
13-6 Describe the wash sale rules.
Describe the wash sale rules.
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34
14-0 Chapter 14 - Overview
Chapter 14 - Overview
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33
14-1 Explain what a capital asset is, and identify items that are not treated as capital assets.
Explain what a capital asset is, and identify items that are not treated as capital assets.
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32
14-3 Describe the special rule for taxation on the sale or exchange of depreciable or real property used in a trade or business.
Describe the special rule for taxation on the sale or exchange of depreciable or real property used in a trade or business.
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31
14-4 Summarize the relationship between an asset's classification and its tax treatment for a sale or exchange.
Summarize the relationship between an asset's classification and its tax treatment for a sale or exchange.
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30
10-0 Chapter 10 - Overview
Chapter 10 - Overview
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29
10-1 Describe the difference between tax credits and deductions, and explain the tax credit for children.
Describe the difference between tax credits and deductions, and explain the tax credit for children.
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28
10-3 Explain the tax credit for dependent-care expenses.
Explain the tax credit for dependent-care expenses.
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27
10-4 Explain the "American" opportunity credit and the "Lifetime" learning credit.
Explain the "American" opportunity credit and the "Lifetime" learning credit.
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26
11-0 Chapter 11 - Overview
Chapter 11 - Overview
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25
11-1 Explain what is meant by cost recovery, recovery method, and recovery period, and identify four basic conditions for the allowance of cost recovery deductions.
Explain what is meant by cost recovery, recovery method, and recovery period, and identify four basic conditions for the allowance of cost recovery deductions.
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24
11-2 Describe several methods used to compute depreciation deductions for pre-ACRS assets, and distinguish depreciation from obsolescence.
Describe several methods used to compute depreciation deductions for pre-ACRS assets, and distinguish depreciation from obsolescence.
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23
11-3 Explain how accelerated cost recovery systems (ACRS and MACRS) allow the recovery of investment capital for income tax purposes.
Explain how accelerated cost recovery systems (ACRS and MACRS) allow the recovery of investment capital for income tax purposes.
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22
12-1 Explain the limitations on passive activity losses and credits.
Explain the limitations on passive activity losses and credits.
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