Browse Taxation and Regulation (REG)
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- 9.1 Rights, Duties, and Liabilities of Debtors, Creditors, and Guarantors
- 9.2 Bankruptcy Basics and the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
- 9.3 Secured and Unsecured Transactions under the Uniform Commercial Code (UCC)
- 9.4 Priorities, Perfection, and Enforcement of Security Interests
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- 14.1 Items Included in Gross Income (Wages, Dividends, Pensions)
- 14.2 Interest Income and Dividends (Taxable vs. Non-Taxable)
- 14.3 Capital Gains and Losses (Short-Term vs. Long-Term)
- 14.4 Exclusions (Gifts, Inheritances, Life Insurance Proceeds, Scholarships)
- 14.5 Kiddie Tax (Unearned Income of Minor Children)
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- 15.1 Adjustments to Arrive at Adjusted Gross Income (Self-Employed Expenses, IRAs, HSAs)
- 15.2 Itemized Deductions (Medical, Taxes, Interest, Charity, Casualty)
- 15.3 Tax Credits (Refundable vs. Nonrefundable)
- 15.4 Qualified Business Income Deduction (QBI)
- 15.5 Filing Status and Estimated Tax Payments
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- 19.1 Computation of Taxable Income and Tax Liability
- 19.2 Allowable Credits and Deductions
- 19.3 Capital Structure and Transactions Between Corporation and Shareholders
- 19.4 State and Local Tax Considerations, Nexus, Apportionment
- 19.5 Net Operating and Capital Losses (Carryback/Carryforward)
- 19.6 Consolidated Returns: Eligibility, Elections, and Intercompany Transactions
- 19.7 International Tax Concepts (Foreign Branch vs. Subsidiary, GILTI, FDII, BEAT)
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- 20.1 Ordinary Business Income (Loss) and Separately Stated Items
- 20.2 Eligibility and Election Requirements; Revocation and Termination
- 20.3 Shareholder Basis: Stock and Debt Adjustments
- 20.4 Built-In Gains Tax, Passive Investment Income, and AAA vs. E&P
- 20.5 Distributions (Liquidating vs. Nonliquidating)
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- 21.1 Ordinary Business Income (Loss) and Separately Stated Items
- 21.2 Partnership and Partner Elections (Tax Year, Basis Adjustments)
- 21.3 Partner’s Basis Computations, Recourse & Nonrecourse Debt
- 21.4 Transactions Between a Partner and Partnership (Services, Sales, Property)
- 21.5 Ownership Changes and Allocation of Liabilities
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- 31.1 Ethics, Professional Responsibilities, and Tax Procedures
- 31.2 Advanced Individual Tax Compliance and Planning
- 31.3 Entity Tax Compliance (C Corps, S Corps, Partnerships)
- 31.4 Entity Tax Planning (Formation, Liquidation, Restructuring)
- 31.5 Property Transactions, Nontaxable Exchanges, Depreciation Recapture
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Chapter 8: Contracts
In this section
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Elements of Contract Formation (Offer, Acceptance, Consideration)
Explore how valid contracts are formed through essential elements: offer, acceptance, and consideration. Learn the nuances of the mirror image rule, mailbox rule, and common pitfalls to ensure you’re well-prepared for exam and real-world scenarios.
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Defenses to Formation (Fraud, Mistake, Duress, Illegality)
A comprehensive exploration of core contract defenses under business law, featuring real-world examples, insights into fraud, mistake, duress, and illegality, and best practices for CPA exam success.
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Performance, Discharge, and Remedies for Breach
Explore contract performance requirements, substantial performance doctrines, discharge principles (impossibility and frustration), and legal vs. equitable remedies in breach of contract situations—all crucial for the CPA REG Exam.
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Special Types of Contracts (Sales, Employment, Online Contracts)
Explore the unique legal frameworks and practical considerations governing sales contracts under the UCC, employment agreements, and electronic contracts in the digital age.
