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
Open Area II Content
- 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
Open Area III Content
- I. Property Taxation Basics
- II. Property Transactions (Gains, Losses, Basis, Involuntary Conversions)
- III. C Corporations: Formation and Operations
Area IV: Federal Taxation of Individuals
Open Area IV Content
- 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)
Open Area V Content
- 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
