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WELCOME. PLEASE START HERE!
1. Welcome to Farhat Lectures -
2. How to Use This Course & Resources
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3. Choosing the Right CPA Discipline
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4. CPA Exam Study Tips & Common Questions
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🚀Introduce Yourself1 Topic
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🚨🚨🚨2026 AICPA Released Questions1 Topic
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TCP1:M1: COMPLIANCE & TAX PLANNING CONSIDERATIONS📖Employee Stock Options2 Topics1 Quiz
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📖Incentive Stock Options (ISO)2 Topics
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📖Employee Stock Purchase Plans2 Topics
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📖Restricted Stock Award2 Topics
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📖Imputed Interest On Below-Market-Rate Loans2 Topics1 Quiz
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📖Timing Of Income & Expenses2 Topics1 Quiz
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📖Introduction To Alternative Minimum Tax (AMT)2 Topics
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📖Adjustments For Alternative Minimum Tax2 Topics
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📖Preference For Alternative Minimum Tax (AMT)2 Topics
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📖Alternative Minimum Tax Exemption (AMT) Explained4 Topics
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📖Kiddie Tax Computation2 Topics2 Quizzes
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📖Health Savings Account | HSA2 Topics2 Quizzes
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📖Flexible Spending Accounts2 Topics1 Quiz
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📖Itemized Deduction Or Standard Deduction2 Topics
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📖Bunching Itemized Deductions2 Topics1 Quiz
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📖Failure To Pay Estimated Taxes2 Topics
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📖Year-End Tax Planning3 Topics
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🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)✅ CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions.6 Topics2 Quizzes
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TCP1:M2: LOSS LIMITATIONS📖Passive Activity Loss Limitation5 Topics2 Quizzes
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📖Excess Business Loss Limitation2 Topics2 Quizzes
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🎯AICPA Released Questions1 Quiz
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TCP1:M3: COMPLIANCE & PLANNING FOR GIFT TAX & CHARITABLE DONATIONS📖Unified Transfer Tax System Part 1: Exclusions2 Topics1 Quiz
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📖Unified Transfer Tax System Part 2: Gift Tax3 Topics3 Quizzes
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📖Lifetime Gift Versus Inherited Property: How To Minimize Donor Estate Value1 Topic
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📖Gifts Of Noncash Property To Minimize The Donor's Future Estate2 Topics1 Quiz
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🎯Comprehensive Test: Gift Tax1 Quiz
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TCP1:M4: PERSONAL FINANCIAL PLANNING📖Retirement Plans2 Topics
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📖Pension & Annuities2 Topics2 Quizzes
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📖Deduction For Individual Retirement Account | Roth IRA2 Topics2 Quizzes
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📖Roth IRA2 Topics
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📖IRA Distributions2 Topics1 Quiz
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📖Minimum Required Distribution: Taxation For Qualified Pension Plans2 Topics
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📖Self-Employed Retirement Plan2 Topics
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📖Selecting A Retirement Plan2 Topics1 Quiz
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📖Risk Associated With Investment Options2 Topics1 Quiz
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📖Educational Saving Bonds Series EE Bonds2 Topics
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📖Section 529 Qualified Tuition Programs2 Topics1 Quiz
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📖Coverdell2 Topics1 Quiz
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📖Student Loans2 Topics1 Quiz
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📖Student Grants2 Topics1 Quiz
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📖Insurance Risk Mitigation1 Topic1 Quiz
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📖Life & Term Insurance1 Topic1 Quiz
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📖Long Term Care2 Topics1 Quiz
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📖Umbrella Contract2 Topics1 Quiz
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📖After-Tax Return On Investment2 Topics1 Quiz
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📖Planning For Estates & Their Beneficiaries2 Topics1 Quiz
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TCP2:M1: UTILIZING NOLs & CAPITAL LOSS LIMITATIONS📖Net Operating Loss NOL2 Topics2 Quizzes
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📖NOLs - Corporation2 Topics1 Quiz
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📖Section 382 NOL Limitation2 Topics
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📖Introduction To Capital Gain/Loss2 Topics
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📖Capital Gains & Losses For Corporation3 Topics2 Quizzes
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TCP2:M2: ENTITY/OWNER TRANSACTIONS📖Introduction To Corporate Taxation2 Topics
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📖Introduction To Section 3512 Topics
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📖Section 351 Boot Received | Liability Assumed | Stock Basis2 Topics
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📖Section 351 Transactions Services Provided2 Topics
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📖Corporate Basis For Services Provided By Shareholder | Section 3512 Topics
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📖Section 351 | Built In Losses2 Topics
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📖CPA Simulation Section 3512 Topics1 Quiz
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📖Introduction To Current Earnings & Profit CEP | Accumulated Earnings & Profit AEP2 Topics
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📖CPA Simulation | CEP | AEP2 Topics
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📖Partial Corporate Distribution | Current Earnings & Profit Versus Accumulated Earnings & Profit2 Topics
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📖Property Dividend Distribution2 Topics
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📖Constructive Dividend2 Topics
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📖Taxation Of Stock Dividends Stock Splits | Stock Rights2 Topics
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📖Introduction To Stock Redemptions | Dividend Section 3022 Topics1 Quiz
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📖Introduction To Complete Corporate Liquidation2 Topics
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📖Corporate Liquidation | Corporate Distribution | Shareholder Perspective2 Topics
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📖Parent-Subsidiary Liquidation2 Topics2 Quizzes
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📖Worthless Securities | Small Business Stock Section 12442 Topics2 Quizzes
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📖Stock Attribution Rules | Section 3182 Topics1 Quiz
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📖Loans Between C Corporation & Shareholders2 Topics1 Quiz
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🎯Comprehensive Test: Entity/Owner Transactions1 Quiz
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TCP2:M3: CONSOLIDATED TAX RETURNS📖When To File A Consolidated Tax Return2 Topics
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📖Consolidated Tax Return3 Topics1 Quiz
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TCP2:M4: INTERNATIONAL TAX ISSUES📖Introduction To Transfer Pricing2 Topics
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📖Objective Of Transfer Pricing: Performance Evaluation2 Topics
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📖Objective Of Transfer Pricing: Cost Minimization2 Topics
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📖Organization For Economic Cooperation & Development | OECD2 Topics
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📖Internal Revenue Service & Treasury Regulation2 Topics
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📖Comparable Uncontrollable Price Method2 Topics
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📖Cost Plus Method | Comparable Profits Method | Profit Split Method2 Topics
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📖Tax Jurisdiction | Worldwide Approach | Territorial Approach2 Topics
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📖U.S Tax Treatment Of Foreign Income2 Topics
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📖Foreign Tax Credit2 Topics
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📖Participation Exemption Or Dividend Received Deduction2 Topics1 Quiz
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📖Global Intangible Low Taxed Income (GILTI)2 Topics
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📖BEAT | Base Erosion Anti Abuse Tax2 Topics
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📖Tax Treaties2 Topics
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📖Permanent Establishment & Branch Vs Subsidiary2 Topics1 Quiz
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📖Sourcing Income2 Topics1 Quiz
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📖Sourcing Deduction2 Topics1 Quiz
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📖Inbound Investment2 Topics1 Quiz
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📖Outbound Transactions2 Topics1 Quiz
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📖Controlled Foreign Corporation2 Topics
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📖Earning Of CFC Investment In U.S Property2 Topics1 Quiz
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📖Transition Tax2 Topics1 Quiz
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📖Foreign Derived Intangible Income2 Topics1 Quiz
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📖Interest Charge Domestic Intenational Sales Corporation2 Topics1 Quiz
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📖Expatriates & Corporate Inversion2 Topics1 Quiz
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TCP2:M5: TAX PLANNING FOR CORPORATIONS📖Tax Planning For Corporations2 Topics1 Quiz
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📖Corporate Capital Loss: Tax Strategy (Timing)2 Topics
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📖NOL Tax Strategy: Timing2 Topics1 Quiz
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📖Changing Tax Rates2 Topics1 Quiz
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📖Income Shifting (Jurisdiction)2 Topics1 Quiz
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📖Estimating Tax Payments For C Corporations2 Topics
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📖Annualized Income Method2 Topics1 Quiz
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🎯Comprehensive Test: Tax Planning for Corporations3 Quizzes
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TCP3:M1: S CORPORATION ADVANCED TOPICS📖Introduction To S Corporation2 Topics3 Quizzes
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📖Built-In Gains Tax2 Topics
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📖Passive Investment Income Tax2 Topics
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📖LIFO Recapture & Business Credit Recapture2 Topics2 Quizzes
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📖Separately & Nonseparately Stated Items2 Topics2 Quizzes
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📖S Corp: Fringe Benefits2 Topics
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📖Debt VS Stock Basis & Losses Limitations2 Topics2 Quizzes
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📖Accumulated Adjustments Account (AAA) Simulation1 Topic
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📖Distribution From S Corporation3 Topics2 Quizzes
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📖S Corporation Liquidation2 Topics
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🎯Comprehensive Test: S Corporation Advanced Topics3 Quizzes
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TCP3:M2: PARTNERSHIP ADVANCED TOPICS📖Introduction To Partnership1 Topic2 Quizzes
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📖Partnership: Flow Through Entity2 Topics
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📖Partnership Formation2 Topics2 Quizzes
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📖Partner's Basis (Overview)3 Topics2 Quizzes
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📖Partnership Income Allocation Form 1065 & Schedule K2 Topics2 Quizzes
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📖Nonliquidating Distribution From Partnership To Partners2 Topics2 Quizzes
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TCP3:M3: PARTNERSHIP LIQUIDATION📖Liquidation of A Partnership2 Topics
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📖Liquidating Distribution From Partnership To Partners2 Topics1 Quiz
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🎯Comprehensive Test: Partnerships3 Quizzes
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TCP3:M4: TAX IMPLICATIONS OF ENTITY FORMATION & LIQUIDATION📖Legal & Tax Characteristics Of Business Entities2 Topics1 Quiz
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📖Section 351 (Planning)1 Topic1 Quiz
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📖Business Income Taxation2 Topics1 Quiz
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📖Deduction Of Business Entity Loss2 Topics1 Quiz
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📖Most Advantageous Entity Type For Taxation Purposes (Compensation Of Owners)2 Topics1 Quiz
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📖Compensation For Owners Simulation1 Topic
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📖Conversion From One Entity To Another2 Topics1 Quiz
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🎯Comprehensive Test: Tax Implications of Entity Formation and Liquidation1 Quiz
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TCP3:M5: TRUST TAXATION📖Introduction To Estates & Trusts: Tax Form 10412 Topics
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📖Accounting Income In Trusts & Estates3 Topics
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📖Distributable Net Income & Income Distribution Deductions Form 10412 Topics
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📖Trust1 Topic1 Quiz
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🎯Comprehensive Test: Trusts1 Quiz
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TCP3:M6: TAX-EXEMPT ORGANIZATION ADVANCED TOPICS📖Unrelated Business Income2 Topics1 Quiz
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🎯Comprehensive Test: Tax-exempt organization advanced topics1 Quiz
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TCP4:M1: NON-TAXABLE DISPOSITIONS📖Recognized Vs Realized2 Topics2 Quizzes
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📖Section 121 Homeowner Exclusion2 Topics2 Quizzes
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📖Involuntary Conversion2 Topics2 Quizzes
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📖Section 1031 Like-Kind Exchange2 Topics2 Quizzes
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📖Section 1031 W/Liabilities3 Topics
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📖Installment Sales2 Topics2 Quizzes
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TCP4:M2: DISPOSITIONS OF TRADE OR BUSINESS USE PROPERTY📖Introduction To Capital Assets2 Topics2 Quizzes
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📖Section 1231 Assets2 Topics2 Quizzes
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📖Section 1245 Assets Depreciation Recapture3 Topics2 Quizzes
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📖Section 1250 Unrecaptured Gain2 Topics2 Quizzes
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TCP4:M3: RELATED PARTY TRANSACTIONS📖Related Party Transactions2 Topics2 Quizzes
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🎯Comprehensive Test: Property Transactions2 Quizzes
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Responses
You must be logged in to post a comment.
Hi Professor Farhat,
Is there another video on bunching itemized deductions, as mentioned in your recording?
Please include if possible.
Thank you.
Hello Jayanthi,
I’ve added the video on bunching itemized deductions to the course. Here’s the link:
https://farhatlectures.com/courses/tcp-becker/lessons/tcp1m1-compliance-and-tax-planning-considerations/topic/bunching-itemized-deductions/
Let me know if you need any further assistance!