Table of Contents.

Description:

This excellent resource is designed to help you study and pass Part II: Business Income Tax Returns, Estate and Trust Income Tax Returns, Retirement Plans and Exempt Organizations of the Special Enrollment Exam (SEE).

The information aligns with the Internal Revenue Code as amended through December 31, 2016, and is applicable for those taking the exam between May 1, 2017 and February 28, 2018.

EA Exam Review Part II covers:

• The difference between different types of business structures assisting taxpayers in choosing a business entity.
• Categorizing business income and business expenses for proper reporting.
• Calculating asset depreciation to account for wear and tear on assets.
• Distinguishing items affecting basis in the entity from items that don’t affect basis so that business losses are properly allowed.
• Explaining how tax requirements and limitations affect business tax planning.
• Analyzing business records to adhere with recommended recordkeeping procedures.
• Analyzing trust documents to determine appropriate filing procedures.
• Provisions unique to farmers and other specialized taxpayers.

Product Details:

Level: Intermediate level

Author: NATP Staff

Publisher: NATP

Publication Date: 2017

Format: Print

Dimensions: 8.30 (w) x 10.75 (h)

Pricing:

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Corresponding CPE Courses:

Get the electronic version of this book FREE when you purchase the corresponding course below. 

EA Exam Review Course - Part II Self-Study Course