INTERMEDIATE INDIVIDUAL TAXATION-Download Version
Intermediate Individual Taxation is written for the practitioner already comfortable with the basic provisions of individual taxation. The focus of the course is on clearly explaining certain issues commonly affecting the taxation of individuals.
- Discuss installment sales.
- Calculate imputed interest and OID.
- Explain community property issues.
- Determine non-taxable exchanges.
- Discuss exclusion issues.
- Calculate the taxability of Social Security benefits.
- Calculate the Alternative Minimum Tax.
These issues affecting the taxation of individuals are presented in a clear, concise manner. This course includes many explanatory examples and offers a comprehensive reference tool for today’s CPA.
Course prerequisite: Understanding of Basic Individual Tax Principles
Course level: Intermediate
Field of Study: Taxes
Course format: Downloadable Text
Recommended CPE Credit: 20 hours