REG Content — Access

Select an area below. All subtopics are shown.

Area I: Ethics, Professional Responsibilities and Federal Tax Procedures

Open Area I Content

I. Circular 230
II. Professional Responsibilities and Tax Return Preparer Penalties
III. Federal Tax Procedures and Taxpayer Penalties
IV. Legal Duties and Responsibilities

Area II: Business Law

I. Agency
II. Contracts (UCC and Common Law)
III. Sales
IV. Commercial Paper/Negotiable Instruments
V. Secured Transactions
VI. Bankruptcy
VII. Bankruptcy: Part 1
VIII. Bankruptcy: Part 2
IX. Federal Laws and Regulations
X. Business Structures: Part 1
XI. Business Structures: Part 2

Area III: Federal Taxation of Property Transactions

I. Property Taxation Basics
II. Property Transactions (Gains, Losses, Basis, Involuntary Conversions)
III. C Corporations: Formation and Operations

Area IV: Federal Taxation of Individuals

II. Gross Income: Part 1
III. Gross Income: Part 2
IV. Adjustments
V. Itemized Deductions
VI. §199A Qualified Business Income Deduction
VII. Tax Computation and Credits

Area V: Federal Taxation of Entities (including tax preparation)

I. C Corporations: Continued
II. Corporate Taxation: Dividends Received Deduction, Corporate AMT
III. Corporate Distributions
IV. Corporate Liquidations and Reorganizations
V. Partnerships: Formation and Operations
VI. Partnerships: Distributions and Transfers
VII. S Corporations
VIII. Exempt Organizations