CPA Taxation and Regulation (REG): Your Comprehensive Guide to Success (Third Edition)
This meticulously updated resource equips you with the knowledge and skills needed to excel in the REG section of the CPA exam and thrive in your professional career.
Build a Strong Ethical Foundation
Licensing and disciplinary systems: Understand the requirements for becoming a CPA and the ethical standards that will guide your conduct.
Federal tax procedures: Master the rules surrounding tax administration, including filing, deadlines, penalties, and appeals.
Legal duties and responsibilities: Gain a clear understanding of your obligations as a tax professional, including confidentiality and due diligence.
Master Essential Legal and Business Concepts
Agency relationships: Learn how to establish and maintain proper client relationships.
Contract law: Grasp the essentials of contract formation, interpretation, and enforcement.
Debtor-creditor interactions: Understand the legal implications of debt, including collection procedures and bankruptcy.
Federal laws and regulations: Gain a broad overview of the legal landscape impacting businesses, including securities law, antitrust law, and employment law.
Dive Deep into Taxation Principles
Business structures: Explore the tax implications of different business entities, including sole proprietorships, partnerships, corporations, and LLCs.
Basis of assets: Learn how to determine the initial and adjusted basis of assets.
Cost recovery: Master the methods for depreciating and amortizing assets.
Gross income: Develop a comprehensive understanding of the components of gross income.
Pass-through entities: Learn how income, deductions, and credits flow through to the owners of partnerships and S corporations.
Taxable income: Explore the adjustments and deductions that affect taxable income.
Loss limitations: Understand the rules limiting the deductibility of losses.
Filing statuses: Learn about the different filing statuses and their impact on tax liability.
Tax credits: Explore various tax credits available to individuals and businesses.
Book-tax differences: Understand the discrepancies between income reported for financial accounting purposes and taxable income.
Comprehensive Analysis of Entity Taxation
C corporations: Explore the taxation of traditional corporations.
S corporations: Understand the flow-through nature of S corporations.
Partnerships: Learn about the taxation of partnerships.
Limited liability companies (LLCs): Explore the flexible nature of LLCs and their potential tax classifications.
Tax-exempt organizations: Gain an overview of the tax rules governing non-profit organizations.
Your Essential Resource for Success
Master complex tax concepts: Clear explanations and examples make challenging topics accessible.
Apply knowledge effectively: Practice questions and case studies reinforce your understanding.
Stay up-to-date: The latest tax laws and regulations are incorporated.
With CPA Taxation and Regulation (REG), you'll gain the confidence and expertise needed to navigate the complexities of tax law and excel in your career as a CPA.
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