1. Welcome to Farhat Lectures

WELCOME. PLEASE START HERE!

1. Welcome to Farhat Lectures
2. How to Use This Course & Resources
3. Choosing the Right CPA Discipline
4. CPA Exam Study Tips & Common Questions
🚀Introduce Yourself

1 Topic
1. 🎥Introduce Yourself REG
🚨🚨🚨2026 AICPA Released Questions

1 Topic
1. Course Link and Information
R1.1 - INDIVIDUAL INCOME TAX RETURN

📖Income Tax Formula

2 Topics
|
2 Quizzes
1. 🎥+✏️Income Tax Formula 🟢
2. 🎙️Income Tax Formula
- 🎯Income Tax Formula T/F
- 🎯Income Tax formula: 10 MCQs
📖Filing Requirements - Who Must File a Tax Return & When?

2 Topics
1. 🎥+✏️Filing Requirements - Who Must file a tax Return and When? 🟢
2. 🎙️Filing Requirements – Who Must file a tax Return and When?
📖Filing Status

3 Topics
📖Qualifying Child Vs. Qualifying Relative

3 Topics
|
4 Quizzes
🎯AICPA Released Questions

1 Quiz
- 🎯CT Filing Status: 3 AICPA Questions
🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)

✅ REG CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Miles

10 Topics
|
2 Quizzes
R1.2 - GROSS INCOME PART 1

📖Overview Of Taxable Gross Income

2 Topics
|
2 Quizzes
1. 🎥+✏️Overview of Taxable Gross Income 🟢
2. 🎙️Overview of Taxable Gross Income
- 🎯Overview of taxable income TF
- 🎯Overview of Taxable income: 9 MCQs
📖Wages W-2 Income

2 Topics
|
2 Quizzes
1. 🎥+✏️Wages W-2 Income 🟢
2. 🎙️Wages W-2 Income
- 🎯W-2 Benefits - Life Insurance Premium TF
- 🎯W-2 Benefits - Life Insurance Premium: 3 MCQs
📖Interest Income

2 Topics
|
2 Quizzes
1. 🎥+✏️Interest Income 🟢
2. 🎙️Interest Income
- 🎯Interest Income: 8 MCQs
- 🎯Interest Income TF
📖Dividend Income

2 Topics
|
1 Quiz
1. 🎥+✏️Dividend Income 🟢
2. 🎙️Dividend Income
- 🎯Dividend Income: 3 MCQs
📖Alimony Income

2 Topics
|
2 Quizzes
1. 🎥+✏️Alimony Income 🟢
2. 🎙️Alimony Income
- 🎯Alimony TF
- 🎯Alimony: 6 MCQs
📖Introduction To Capital Gain/Loss

2 Topics
1. 🎥+✏️Introduction to Capital Gain/Loss 🟢
2. 🎙️Introduction to Capital Gain/Loss
📖Prizes/Award & Cancellation Of Debt

2 Topics
|
2 Quizzes
1. 🎥+✏️Prizes/Award and Cancellation of Debt 🟢
2. 🎙️Prizes/Award and Cancelation of Debt
- 🎯Prizes & Awards: 2 MCQs
- 🎯Prizes & Awards TF
📖Pension & Annuities

2 Topics
|
2 Quizzes
1. 🎥+✏️Pension and Annuities🟢
2. 🎙️Pension and Annuities
- 🎯Annuity TF
- 🎯Annuity: 15 MCQs
📖IRA Distributions

2 Topics
|
1 Quiz
1. ✏️+🎥IRA Distributions🟢
2. 🎙️IRA Distributions
- 🎯IRA Distributions: 6 MCQs
📖Social Security

2 Topics
|
2 Quizzes
1. 🎥+✏️Social Security🟢
2. 🎙️Social Security
- 🎯Social Security Benefits TF
- 🎯Social Security Benefits: 3 MCQs
📖Taxable Refund

2 Topics
1. 🎥+✏️Taxable Refund 🟢
2. 🎙️Taxable Refund
📖Gambling & Unemployment Compensation

2 Topics
1. 🎥+✏️Gambling and Unemployment Compensation 🟢
2. 🎙️Gambling and Unemployment Compensation
📖Gifts & Inheritances

2 Topics
|
1 Quiz
1. 🎥+✏️Gifts and Inheritances🟢
2. 🎙️Gifts and Inheritances
- 🎯Gifts and Inheritance TF
📖Fringe Benefits

1 Topic
1. ✏️+🎥Fringe Benefits🟢
📖Life Insurance Proceeds

2 Topics
|
2 Quizzes
1. 🎥+✏️Life Insurance Proceeds🟢
2. 🎙️Life Insurance Proceeds
- 🎯Life Insurance Proceeds TF
- 🎯Life Insurance and Health Insurance: 3 MCQs
📖Scholarship & Fellowships

2 Topics
|
2 Quizzes
1. 🎥 +✏️Scholarship and Fellowships 🟢
2. 🎙️Scholarship and Fellowships
- 🎯Scholarships TF
- 🎯Scholarships: 6 MCQs
📖Damages / Compensation

2 Topics
|
2 Quizzes
1. 🎥+✏️Damages | Compensation 🟢
2. 🎙️Damages | Compensation
- 🎯Workers Compensations TF
- 🎯Compensation for Injury or Sickness: 5 MCQs
📖Interest On Municipal Bonds

2 Topics
1. 🎥+✏️Interest on Municipal Bonds🟢
2. 🎙️Interest on Municipal Bonds
📖Educational Saving Bonds Series EE Bonds

2 Topics
1. 🎥+✏️Educational Saving Bonds Series EE Bonds🟢
2. 🎙️Educational Saving Bonds Series EE Bonds
📖Original Issue Discount

3 Topics
📖Tax Benefit Rule

2 Topics
1. 🎥+✏️Tax Benefit rule🟢
2. 🎙️Tax Benefit rule
📖How Dividend Are Taxed Explained With Example

2 Topics
1. ✏️+🎥How Dividend Are Taxed Explained With Example🟢
2. 🎙️How Dividend Are Taxed Explained With Example
R 1.2 - GROSS INCOME PART 2: GROSS INCOME 2

📖Rental Income & Loss

3 Topics
|
2 Quizzes
- 🎯Rental Activity T/F
- 🎯Rental Activity: 12 MCQs
📖Travel/Transportation Expense Deduction

3 Topics
📖Home Office Expense Deduction

2 Topics
1. 🎥+✏️Home Office Expense Deduction 🟢
2. 🎙️Home Office Expense Deduction
📖Meals & Entertainment Expense

2 Topics
|
2 Quizzes
1. 🎥+✏️Meals and Entertainment Expense 🟢
2. 🎙️Meals and Entertainment Expense
- 🎯Transportation, travel, and education expenses TF
- 🎯Transportation, travel, and education expenses: 8 MCQs
📖Business Income & Loss (Schedule C)

2 Topics
|
2 Quizzes
1. 🎥+✏️Business Income and Loss (Schedule C) 🟢
2. 🎙️Business Income and Loss (Schedule C)
- 🎯Gross Income Inclusion: 7 MCQs
- 🎯Business Expenses: 8 MCQs
📖Net Operating Loss NOL

2 Topics
|
2 Quizzes
1. 🎥+✏️Net Operating Loss NOL 🟢
2. 🎙️Net Operating Loss NOL
- 🎯Net Operating Loss: 7 MCQs
- 🎯Net Operating Loss TF
📖Excess Business Loss Limitation

2 Topics
1. 🎥+✏️Excess Business Loss Limitation 🟢
2. 🎙️Excess Business Loss Limitation
🎯Comprehensive Tests Including AICPA Released Questions

1 Quiz
- 🎯Gross Income: 18 AICPA Questions
R1.3 - ADJUSTMENTS

📖Deductions For Individual Taxpayers

2 Topics
1. ✏️+🎥Deductions for Individual Taxpayers🟢
2. 🎙️Deductions for Individual Taxpayers
📖Deductions & Losses / For AGI / From AGI

2 Topics
|
3 Quizzes
1. 🎥+✏️Deductions and Losses | For AGI | From AGI 🟢
2. 🎙️Deductions and Losses | For AGI | From AGI
📖Disallowed Deductions / Illegal Business / Political Contribution

2 Topics
1. 🎥+✏️Disallowed Deductions | Illegal Business | Political Contribution🟢
2. 🎙️Disallowed Deductions | Illegal Business | Political Contribution
📖Hobby Losses OBBBA

2 Topics
|
1 Quiz
1. 🎥+✏️Hobby Losses OBBBA 🟢
2. 🎙️Hobby Losses OBBBA
- 🎯Hobby Losses T/F
📖Self Employed Health Insurance Deduction

2 Topics
|
1 Quiz
1. 🎥+✏️Self Employed Health Insurance Deduction🟢
2. 🎙️Self Employed Health Insurance Deduction
- 🎯Self-Employed Health Insurance Deduction: 12 MCQs
📖Educator Expense Deduction

2 Topics
1. 🎥+✏️Educator Expense Deduction🟢
2. 🎙️Educator Expense Deduction
📖Student Loan Interest Tax Deduction For AGI

2 Topics
|
1 Quiz
1. 🎥+✏️ Student Loan Interest Tax Deduction for AGI 🟢
2. 🎙️Student Loan Interest Tax Deduction for AGI
- 🎯Student Loan Interest Tax Deduction: 19 MCQs
📖Retirement Plans

2 Topics
1. ✏️+🎥Retirement Plans🟢
2. 🎙️Retirement Plans
📖Penalty For Early Withdrawal (OBBBA)

2 Topics
1. 🎥+✏️Penalty for Early Withdrawal (OBBBA) 🟢
2. 🎙️Penalty for Early Withdrawal (OBBBA)
📖Deduction For Individual Retirement Account / Roth IRA

2 Topics
1. ✏️+🎥Deduction for Individual Retirement Account | Roth IRA🟢
2. 🎙️Deduction for Individual Retirement Account | Roth IRA
📖Roth IRA

2 Topics
|
2 Quizzes
1. ✏️+🎥Roth IRA🟢
2. 🎙️Roth IRA
- 🎯IRA Deductions: 8 MCQs
- 🎯IRA Deductions TF
📖Moving Expense Deduction For Active Military Members (OBBBA)

2 Topics
|
1 Quiz
1. 🎥+✏️Moving Expense Deduction for Active Military Members (OBBBA) 🟢
2. 🎙️Moving Expense Deduction for Active Military Members (OBBBA)
- 🎯Moving Expenses: 2 MCQs
📖Health Savings Account / HSA

2 Topics
|
2 Quizzes
1. 🎥+✏️Health Savings Account | HSA 🟢
2. 🎙️Health Savings Account | HSA
- 🎯Health Savings Account HSA T/F
- 🎯Health Savings Account (HSA): 12 MCQ
📖Deduction For Half Of Self-Employment Tax

2 Topics
1. 🎥+✏️Deduction for Half of Self-Employment Tax 🟢
2. 🎙️Deduction for Half of self-employment Tax
📖Accountable Plans & Non Accountable Plans

2 Topics
|
2 Quizzes
1. 🎥+✏️Accountable Plans and Non Accountable Plans 🟢
2. 🎙️Accountable Plans and Non Accountable Plans
- 🎯Deductions for AGI TF
- 🎯Comprehensive AGI Calculation: 12 MCQs
🎯Comprehensive Tests Including AICPA Released Questions

1 Quiz
- 🎯Deductions for AGI: 8 AICPA Questions
R1.4 - DEDUCTIONS FROM AGI (PART I)

📖Itemized Deduction Or Standard Deduction

2 Topics
1. ✏️+🎥Itemized deduction or standard deduction🟢
2. 🎙️Itemized deduction or standard deduction
📖Casualty & Theft Losses (OBBBA)

2 Topics
|
1 Quiz
1. ✏️+🎥Casualty and Theft Losses (OBBBA)🟢
2. 🎙️Casualty and Theft Losses (OBBBA)
- 🎯Casualty Losses: 4 MCQs
📖Medical Expense Deduction

2 Topics
|
2 Quizzes
1. ✏️+🎥Medical Expense Deduction🟢
2. 🎙️Medical Expense Education
- 🎯Medical Expenses T/F
- 🎯Medical Expenses: 8 MCQs
📖State & Local Deductions SALT Schedule A (OBBBA)

2 Topics
|
2 Quizzes
1. ✏️+🎥State and Local Deductions SALT Schedule A (OBBBA)🟢
2. 🎙️State and Local Deductions SALT Schedule A (OBBBA)
- 🎯State and Local Deductions SALT Schedule A: 5 MCQs
- 🎯State and Local Deductions SALT Schedule A T/F
📖Interest Deduction On Schedule A (OBBBA)

2 Topics
|
2 Quizzes
1. ✏️+🎥Interest deduction on Schedule A (OBBBA)🟢
2. 🎙️Interest deduction on Schedule A (OBBBA)
- 🎯Interest deduction on Schedule A T/F
- 🎯Interest deduction on Schedule A: 1 MCQ
📖Charitable Contribution

4 Topics
|
2 Quizzes
- 🎯Charitable Contributions T/F
- 🎯Charitable Contributions: 24 MCQs
📖Other Itemized Deductions (OBBBA)

2 Topics
|
1 Quiz
1. ✏️+🎥Other Itemized Deductions (OBBBA)🟢
2. 🎙️Other Itemized Deductions (OBBBA)
- 🎯Other Itemized Deductions: 1 MCQ
R1.4 - SECTION 199A QUALIFIED BUSINESS DEDUCTION (PART II)

📖Introduction To Qualified Business Income Deduction (OBBBA)

2 Topics
1. ✏️+🎥Introduction to Qualified Business Income Deduction (OBBBA)🟢
2. 🎙️Introduction to Qualified Business Income Deduction (OBBBA)
📖Qualified Business Income Deduction Wages & PPE Limitations (OBBBA)

2 Topics
1. ✏️+🎥Qualified Business Income Deduction wages and PPE Limitations (OBBBA)🟢
2. 🎙️Qualified Business Income Deduction wages and PPE Limitations (OBBBA)
📖Qualified Business Income Deduction Specified Services Business (OBBBA)

2 Topics
1. ✏️+🎥Qualified Business Income Deduction Specified Services Business (OBBBA)🟢
2. 🎙️Qualified Business Income Deduction Specified Services Business (OBBBA)
🎯Comprehensive Tests Including AICPA Released Questions

1 Quiz
- 🎯Itemized deductions: 11 AICPA Questions
R1.5 - CALCULATING TAX

📖Compute Taxes Using Tables & Schedules

2 Topics
1. ✏️+🎥Compute Taxes Using Tables and Schedules🟢
2. 🎙️Compute Taxes Using Tables and Schedules
📖Kiddie Tax Computation

2 Topics
|
2 Quizzes
1. ✏️+🎥Kiddie Tax Computation🟢
2. 🎙️Kiddie Tax Computation
- 🎯Kiddie Tax: 4 MCQs
- 🎯Kiddie Tax TF
R1.6 - TAX CREDITS & OTHER TAXES

📖Introduction To Tax Credits

2 Topics
1. ✏️+🎥Introduction to Tax Credits🟢
2. 🎙️Introduction to Tax Credits
📖Adoption Tax Credit

2 Topics
1. ✏️+🎥Adoption Tax Credit🟢
2. 🎙️Adoption Tax Credit
📖Child Tax Credit (OBBBA)

2 Topics
1. ✏️+🎥Child Tax Credit (OBBBA)🟢
2. 🎙️Child Tax Credit (OBBBA)
📖Education Credits

2 Topics
1. ✏️+🎥Education Credits🟢
2. 🎙️Education Credits
📖Dependent Care Credits

2 Topics
1. ✏️+🎥Dependent care Credits🟢
2. 🎙️Dependent care Credits
📖Earned Income Tax Credit (OBBBA)

2 Topics
1. ✏️+🎥Earned Income Tax Credit (OBBBA)🟢
2. 🎙️Earned Income Tax Credit (OBBBA)
📖Elderly & Disabled Tax Credit

2 Topics
1. ✏️+🎥Elderly and Disabled Tax Credit🟢
2. 🎙️Elderly and Disabled Tax Credit
📖Retirement Savings Contribution Credit

2 Topics
1. ✏️+🎥Retirement Savings Contribution Credit🟢
2. 🎙️Retirement Savings Contribution Credit
📖Foreign Tax Credit

2 Topics
1. ✏️+🎥Foreign Tax Credit🟢
2. 🎙️Foreign Tax Credit
📖Premium Tax Credit

2 Topics
1. ✏️+🎥Premium Tax credit🟢
2. 🎙️Premium Tax credit
📖Work Opportunity & Rehabilitation Expenditure Tax Credit

2 Topics
1. ✏️+🎥Work Opportunity and Rehabilitation Expenditure Tax Credit🟢
2. 🎙️Work Opportunity and Rehabilitation Expenditure Tax Credit
📖Research Credit

2 Topics
1. ✏️+🎥Research Credit🟢
2. 🎙️Research Credit
📖Various Business Credits

2 Topics
|
2 Quizzes
1. ✏️+🎥Various Business credits🟢
2. 🎙️Various Business credits
- 🎯Tax Credits: 27 MCQs
- 🎯Tax Credits TF
R1.7 - OTHER TAXES

📖Self-Employment Tax

2 Topics
|
2 Quizzes
1. ✏️+🎥Self-Employment, Additional Medicare, & Net Investment Income Tax🟢
2. 🎙️Self-Employment Tax
- 🎯Self Employment Tax TF
- 🎯Self-Employment, Additional Medicare, & Net Investment Income Tax: 14 MCQs
📖FICA Taxes

2 Topics
|
1 Quiz
1. ✏️+🎥FICA taxes Explained🟢
2. 🎙️FICA taxes Explained
- 🎯FICA: 5 MCQs
📖Federal Unemployment Tax Act (FUTA)

1 Topic
1. 🎥Federal Unemployment Tax Act (FUTA)
📖Form 941" Payroll Taxes

2 Topics
1. ✏️+🎥Form 941" Payroll Taxes🟢
2. 🎙️Form 941" Payroll Taxes
📖Tax Law Legislative Authorities

2 Topics
1. 🎥+✏️Tax law Legislative Authorities 🟢
2. 🎙️Tax law Legislative Authorities
R1.8 - ESTIMATED TAX PENALTY

📖Tax Law Administrative Authorities

2 Topics
1. 🎥+✏️Tax law Administrative Authorities 🟢
2. 🎙️Tax law Administrative Authorities
📖Tax Law Judicial Authorities

2 Topics
1. 🎥+✏️Tax law Judicial Authorities 🟢
2. 🎙️Tax law Judicial Authorities
📖IRS Audit/Examination Process

2 Topics
|
1 Quiz
1. 🎥+✏️IRS Audit/Examination Process 🟢
2. 🎙️IRS Audit/Examination Process
- 🎯Federal Tax Procedures: 3 MCQs
📖Tax Law Hierarchy

2 Topics
|
2 Quizzes
1. 🎥+✏️Tax law Hierarchy 🟢
2. 🎙️Tax law Hierarchy
- 🎯Tax Authority: 10 MCQs
- 🎯Tax Authority TF
📖Penalty For Failure To Pay & Failure To File

2 Topics
1. ✏️+🎥Penalty for Failure to Pay and Failure to File🟢
2. 🎙️Penalty for Failure to Pay and Failure to File
📖Accuracy Related Penalty

2 Topics
1. ✏️+🎥Accuracy Related Penalty🟢
2. 🎙️Accuracy Related Penalty
📖Failure To Pay Estimated Taxes

2 Topics
1. ✏️+🎥Failure to Pay Estimated Taxes🟢
2. 🎙️Failure to Pay Estimated Taxes
🎯Comprehensive Test : This is a practice mode session

1 Quiz
- 🎯 Federal Tax Procedures and Taxpayer Penalties: 16 AICPA Questions
📖Introduction To Property Transactions

2 Topics
1. 🎥+✏️Introduction to Property Transactions🟢
2. 🎙️Introduction to Property Transactions
R2.1 - CAPITAL GAINS & LOSSES

📖Basics Of Property Basis

2 Topics
|
2 Quizzes
1. 🎥+✏️Basics of Property Basis🟢
2. 🎙️Basics of Property Basis
- 🎯Intro to Property Transactions & Property Basis TF
- 🎯Intro to Property Transactions & Property Basis: 8 MCQs
📖Amount Realized

2 Topics
|
2 Quizzes
1. 🎥+✏️Amount Realized🟢
2. 🎙️Amount Realized
- 🎯Amount Realized TF
- 🎯Amount Realized: 5 MCQs
📖Gift Property - Tax Basis

2 Topics
|
2 Quizzes
1. 🎥+✏️Gift Property - Tax Basis🟢
2. 🎙️Gift Property – Tax Basis
- 🎯Gift Property TF
- 🎯Gift Property: 13 MCQs
📖Basis For Inherited Property

2 Topics
|
2 Quizzes
1. 🎥+✏️Basis for Inherited Property🟢
2. 🎙️Basis for Inherited Property
- 🎯Inherited Property TF
- 🎯Inherited Property: 8 MCQs
📖Recognized Vs. Realized

2 Topics
|
2 Quizzes
1. 🎥+✏️Recognized vs. Realized 🟢
2. 🎙️Recognized vs. Realized
- 🎯Realized Vs Recognized: 7 MCQs
- 🎯Realized Vs Recognized TF
📖Introduction To Capital Assets

2 Topics
|
2 Quizzes
1. 🎥+✏️Introduction to Capital Assets🟢
2. 🎙️Introduction to Capital Assets
- 🎯Capital assets: 11 MCQs
- 🎯Introduction to capital assets TF
📖Netting Capital Gains & Losses

2 Topics
|
2 Quizzes
1. 🎥+✏️Netting Capital Gains and Losses🟢
2. 🎙️Netting Capital Gains and Losses
- 🎯Netting Process of Capital G&L : 15 MCQs
- 🎯Netting Process of Capital G&L TF
📖Wash Sale Loss

2 Topics
|
2 Quizzes
1. 🎥+✏️Wash Sale Loss🟢
2. 🎙️Wash Sale Loss
- 🎯Wash Sales TF
- 🎯Wash Sales: 7 MCQs
📖Disposition Of Personal Use Property

2 Topics
1. 🎥+✏️Disposition of Personal Use Property🟢
2. 🎙️Disposition of Personal Use Property
📖Related Party Transactions

1 Topic
|
3 Quizzes
1. 🎥+✏️Related Party Transactions 🟢
📖Personal To Business Use

2 Topics
1. ✏️+🎥Personal to Business Use 🟢
2. 🎙️Personal to Business Use
🎯Comprehensive Tests Including AICPA Released Questions

1 Quiz
- 🎯Property Transactions & Property Basis: 15 AICPA Questions
📖Cost Recovery | Half Year Convention

2 Topics
1. ✏️+🎥Cost Recovery | Half Year Convention🟢
2. 🎙️Cost Recovery | Half Year Convention
R2.2 - COST RECOVERY - DEPRECIATION & AMORTIZATION

📖Mid Quarter Convention | Depreciation & Cost Recovery

2 Topics
1. ✏️+🎥Mid Quarter convention | Depreciation and Cost Recovery🟢
2. 🎙️Mid Quarter convention | Depreciation and Cost Recovery
📖Mid Month Convention | Depreciation Of Real Property

2 Topics
|
2 Quizzes
1. ✏️+🎥Mid Month Convention | Depreciation of Real Property🟢
2. 🎙️Mid Month Convention | Depreciation of Real Property
- 🎯Cost Recovery Convention Rules: 15 MCQs
- 🎯Convention Rules TF
📖Section 179 Deduction

2 Topics
1. ✏️+🎥Section 179 Deduction🟢
2. 🎙️Section 179 Deduction
📖First Year Bonus Depreciation

2 Topics
|
2 Quizzes
1. ✏️+🎥First Year Bonus Depreciation🟢
2. 🎙️First Year Bonus Depreciation
- 🎯Section 179 + Bonus Depreciation TF
- 🎯Section 179 + Bonus Depreciation: 9 MCQs
📖Qualified Production Property OBBBA

2 Topics
1. ✏️+🎥Qualified Production Property OBBBA🟢
2. 🎙️Qualified Production Property OBBBA
📖Depreciation Of Listed Property

2 Topics
|
2 Quizzes
1. ✏️+🎥Depreciation of Listed Property🟢
2. 🎙️Listed Property and Luxury Auto Limit
- 🎯Listed property and luxury auto limit TF
- 🎯Listed property and luxury auto limit: 6 MCQs
📖Section 197 Amortization Of Intangible Assets

2 Topics
|
2 Quizzes
1. ✏️+🎥 Section 197 Amortization of Intangible Assets🟢
2. 🎙️Section 197 Amortization of Intangible Assets
- 🎯Section 197 Amortization: 2 MCQs
- 🎯Section 197 Amortization TF
📖Capitalizing Versus Expensing

2 Topics
1. ✏️+🎥Capitalizing versus Expensing 🟢
2. 🎙️Capitalizing versus Expensing
🎯Comprehensive Tests Including AICPA Released Questions

1 Quiz
- 🎯Cost Recovery: 4 AICPA Questions
📖Introduction To Corporate Taxation

2 Topics
1. 🎥+✏️Introduction to Corporate Taxation🟢
2. 🎙️Introduction to Corporate Taxation
R3.2, 3.3 & 3.5 - C CORPORATION

📖S Corp Vs C Corp Vs LLC Vs Partnership

2 Topics
1. ✏️+🎥S Corp Versus C Corp Versus LLC Vs Partnership🟢
2. 🎙️S Corp Versus C Corp Versus LLC Vs Partnership
📖Methods Of Accounting For Tax Purposes

4 Topics
📖Uniform Cost Capitalization (UNICAP)

2 Topics
|
1 Quiz
1. ✏️+🎥Uniform Cost Capitalization (UNICAP)🟢
2. 🎙️Uniform Cost Capitalization (UNICAP)
- 🎯Uniform Capitalization Rule: 2 MCQs
📖Capital Gains & Losses For Corporation

3 Topics
|
2 Quizzes
- 🎯Corporate Capital gains and losses - TF
- 🎯Corporate Capital gains and losses: 19 MCQs
📖Business Gifts Deduction

1 Topic
|
1 Quiz
1. ✏️+🎥Business Gifts Deduction 🟢
- 🎯Business gifts: 1 MCQ
📖Bad Debts Deduction

2 Topics
|
2 Quizzes
1. 🎥+✏️Bad Debts Deduction 🟢
2. 🎙️Bad Debts Deduction
- 🎯Bad Debts Deduction: 4 MCQs
- 🎯Bad Debts Deduction TF
📖Business Interest Expense Limitation

2 Topics
|
1 Quiz
1. 🎥+✏️Business Interest Expense Limitation🟢
2. 🎙️Business Interest Expense Limitation
- 🎯Business Interest Expense: 2 MCQs
📖Excessive Executive Compensation

2 Topics
1. 🎥+✏️Excessive Executive Compensation🟢
2. 🎙️Excessive Executive Compensation
📖Organizational Expenditures & Startup Cost

2 Topics
|
1 Quiz
1. 🎥+✏️Organizational Expenditures & Startup cost🟢
2. 🎙️Organizational Expenditures & Startup cost
- 🎯Organizational expenditures and startup costs: 3 MCQs
📖NOLs - Corporations

2 Topics
|
1 Quiz
1. 🎥+✏️NOLs - Corporations🟢
2. 🎙️NOLs - Corporations
- 🎯NOL Corporations: 5 MCQs
📖Corporate Charitable Contribution

2 Topics
1. 🎥+✏️Corporate Charitable Contribution🟢
2. 🎙️Corporate Charitable Contribution
📖Dividend Received Deduction

2 Topics
|
2 Quizzes
1. 🎥+✏️Dividend Received Deduction 🟢
2. 🎙️Dividend Received Deduction
- 🎯Dividend Received Deductions and Charitable Contributions: 17 MCQs
- 🎯Dividend Received Deductions and Charitable Contributions TF
📖Introduction To Business Credits

2 Topics
1. ✏️+🎥Introduction to Business Credits🟢
2. 🎙️Introduction to Business Credits
📖Research & Experimental Expenditures

2 Topics
1. 🎥+✏️Research and Experimental Expenditures 🟢
2. 🎙️Research and Experimental Expenditures
📖Corporate Foreign Tax Credit

2 Topics
|
2 Quizzes
1. 🎥+✏️Corporate Foreign Tax Credit🟢
2. 🎙️Corporate Foreign Tax Credit
- 🎯Business Tax Credits: 3 MCQs
- 🎯Business Tax Credits TF
📖Computing Corporate Income Tax Liability

2 Topics
1. 🎥+✏️Computing Corporate Income Tax Liability🟢
2. 🎙️Computing Corporate Income Tax Liability
📖Accumulated Earnings Tax | Personal Holding Company

2 Topics
|
1 Quiz
1. 🎥+✏️Accumulated Earnings Tax | Personal Holding Company🟢
2. 🎙️Accumulated Earnings Tax | Personal Holding Company
- 🎯Accumulated earnings tax & personal holding company tax: 3 MCQs
📖Estimated Tax Payments

2 Topics
|
1 Quiz
1. 🎥+✏️Estimated tax payments🟢
2. 🎙️Estimated tax payments
- 🎯Estimated tax payments: 1 MCQ
📖Schedule M 1 Form 1120

2 Topics
1. 🎥+✏️Schedule M 1 Form 1120🟢
2. 🎙️Schedule M 1 Form 1120
R3.4 - RECONCILIATION OF TAXABLE INCONE WITH BOOKS

📖Schedule M 2 Form 1120

2 Topics
1. 🎥+✏️Schedule M 2 form 1120🟢
2. 🎙️Schedule M 2 form 1120
📖Schedule M 3 Form 1120

3 Topics
|
1 Quiz
- 🎯Tax Vs Book: 21 MCQs
🎯Comprehensive Tests Including AICPA Released Questions

2 Quizzes
- 🎯C Corps Operations: 19 AICPA Questions
- 🎯C Corps Book vs Tax: 8 AICPA Questions
📖Nexus

2 Topics
1. ✏️+🎥Nexus🟢
2. 🎙️Nexus
R3.6 - STATE & LOCAL TAX ISSUES

📖Allocation Vs Apportionment

2 Topics
1. ✏️+🎥Allocation versus Apportionment🟢
2. 🎙️Allocation versus Apportionment
📖Introduction To S Corporation

2 Topics
|
4 Quizzes
1. ✏️+🎥Introduction to S Corporation🟢
2. 🎙️Introduction to S Corporation
R4.1 - S-CORPORATION

📖Separetely & Nonseparetely Stated Items

2 Topics
|
2 Quizzes
1. 🎥+✏️Separately and Nonseparately Stated Items🟢
2. 🎙️Separately and Nonseparately Stated Items
- 🎯S Corp - SS & NSS TF
- 🎯S Corp - SS & NSS: 8 MCQs
📖S Corp: Fringe Benefits

2 Topics
1. 🎥+✏️ S Corp: Fringe Benefits🟢
2. 🎙️S Corp: Fringe Benefits
📖Debt Vs Stock Basis & Losses Limitations

2 Topics
|
2 Quizzes
1. ✏️+🎥Debt Vs Stock Basis & Losses Limitations🟢
2. 🎙️Debt Vs Stock Basis & Losses Limitation
- 🎯S- Corp - Stock Basis TF
- 🎯S- Corp - Stock Basis: 15 MCQs
📖Distribution From S Corporation

5 Topics
|
2 Quizzes
- 🎯S Corps - Distributions: 9 MCQs
- 🎯S Corps - Distributions TF
📖Accumulated Adjustments Account (AAA) Simulation

2 Topics
1. ✏️+🎥Accumulated Adjustments Account (AAA) Simulation🟢
2. 🎙️Accumulated Adjustments Account (AAA) Simulation
🎯Comprehensive Tests Including AICPA Released Questions

2 Quizzes
- 🎯S Corporations: 9 AICPA Questions
- 🎯S Corps Operations & Taxation: 12 AICPA Questions
📖Introduction To Partnership

2 Topics
|
2 Quizzes
1. 🎥+✏️Introduction to Partnership🟢
2. 🎙️Introduction to Partnership
- 🎯Introduction to Partnership Taxation TF
- 🎯Introduction to Partnership Taxation: 14 MCQs
R4.2 - PARTNERSHIP

📖Partnership: Flow Through Entity

2 Topics
1. 🎥+✏️Partnership: Flow Through Entity🟢
2. 🎙️Partnership: Flow Through Entity
📖Partner's Basis (Overview)

3 Topics
|
3 Quizzes
📖Partnership Income Allocation Form 1065 & Schedule K

2 Topics
|
2 Quizzes
1. 🎥+✏️Partnership Income Allocation Form 1065 and Schedule K🟢
2. 🎙️Partnership Income Allocation Form 1065 and Schedule K
- 🎯Income Allocation: 9 MCQs
- 🎯Income Allocation- TF
📖Guaranteed Payment In Partnership

2 Topics
1. 🎥+✏️Guaranteed Payment in Partnership🟢
2. 🎙️Guaranteed Payment in Partnership
🎯Comprehensive Tests Including AICPA Released Questions

2 Quizzes
- 🎯Partnership Operations (REG): 16 AICPA Questions
- 🎯Partnership Formation: 6 AICPA Questions
📖Tax Exempt Organizations 501 C

2 Topics
|
1 Quiz
1. 🎥+✏️Tax Exempt Organizations 501 C🟢
2. 🎙️Tax Exempt Organizations 501 C
- 🎯Tax-Exempt Organizations: 3 MCQs
R4.4 - TAX EXEMPT ORGANIZATIONS

🎯Comprehensive Test Including AICPA Released Questions

1 Quiz
- 🎯CT Tax Exempt Organizations AICPA Questions (REG): 3 MCQs
📖Circular 230 Explained

1 Topic
|
2 Quizzes
1. ✏️+🎥Circular 230 Explained🟢
- 🎯Circular 230: 12 MCQs
- 🎯Circular 230 TF
R6.1 - PROFESSIONAL & LEGAL RESPONSIBILITIES

📖Tax Preparer Legal Liability For Breach Of Contract & Negligence

2 Topics
1. ✏️+🎥Tax Preparer Legal Liability for Breach of Contract and Negligence🟢
2. 🎙️Tax Preparer Legal Liability for Breach of Contract and Negligence
📖Tax Preparer Liability For Constructive Fraud, Gross Negligence & Fraud

2 Topics
|
1 Quiz
1. ✏️+🎥Tax Preparer liability for Constructive Fraud, Gross Negligence and Fraud🟢
2. 🎙️Tax Preparer liability for Constructive Fraud, Gross Negligence and Fraud
- 🎯Legal Liabilities of CPAs: 9 MCQs
📖Confidential Communication Between Tax Preparer & Clients

2 Topics
|
1 Quiz
1. ✏️+🎥Confidential Communication Between Tax Preparers and Clients🟢
2. 🎙️Confidential Communication Between Tax Preparers and Clients
- 🎯Privileged communications for CPAs: 6 MCQs
📖Tax Return Preparers Penalties

2 Topics
|
2 Quizzes
1. ✏️+🎥Tax Return Preparers Penalties + PPT Slides🟢
2. 🎙️Tax Return Preparers Penalties + PPT Slides
- 🎯Preparer Responsibilities & Penalties: 10 MCQs
- 🎯Other tax return preparer penalties: 3 MCQs
📖Licensing & Disciplinary Systems

2 Topics
1. ✏️+🎥Licensing and Disciplinary Systems + PPT Slides🟢
2. 🎙️Licensing and Disciplinary Systems + PPT Slides
📖FICA Taxes

2 Topics
1. ✏️+🎥Employee or Contractor: FICA Taxes🟢
2. 🎙️FICA Taxes
R6.2 - FEDERAL LAWS & REGULATIONS

📖Federal Unemployment Tax Act (FUTA)

2 Topics
|
1 Quiz
1. ✏️+🎥Federal Unemployment Tax Act (FUTA)🟢
2. 🎙️Federal Unemployment Tax Act (FUTA)
- 🎯FUTA: 5 MCQs
📖Workers' Compensation

2 Topics
1. 🎥Workers' Compensation
2. 🎙️Workers’ Compensation
📖Affordable Care Act ACA

2 Topics
|
1 Quiz
1. ✏️+🎥Affordable Care Act ACA🟢
2. 🎙️Affordable Care Act ACA
- 🎯Affordable Care Act ACA: 10 MCQs
🎯AICPA Questions: Professional Responsibilities and federal tax procedures

3 Quizzes
📖Business Structure Overview

2 Topics
|
1 Quiz
1. ✏️+🎥Business Structure Overview🟢
2. 🎙️Business Structure Overview
- 🎯Business Structure: 11 MCQs
R6.3 - BUSINESS STRUCTURES

📖General Partnership & Joint Venture: Formation

2 Topics
1. ✏️+🎥General Partnership & Joint Venture: Formation🟢
2. 🎙️General Partnership & Joint Venture: Formation
📖General Partnership & Joint Venture: Rights & Obligations

2 Topics
1. ✏️+🎥General Partnership & Joint Venture: Rights and Obligations🟢
2. 🎙️General Partnership & Joint Venture: Rights and Obligations
📖General Partnership & Joint Venture: Dissolution & Disassociation

2 Topics
|
1 Quiz
1. ✏️+🎥General Partnership & Joint Venture: Dissolution and Disassociation🟢
2. 🎙️General Partnership & Joint Venture: Dissolution and Disassociation
- 🎯General Partnership & Joint Venture: 15 MCQs
📖Limited Partnership

2 Topics
|
1 Quiz
1. ✏️+🎥Limited Partnership🟢
2. 🎙️Limited Partnership
- 🎯Limited Partnership: 6 MCQs
📖Limited Liability Partnership

2 Topics
|
1 Quiz
1. ✏️+🎥Limited Liability Partnership🟢
2. 🎙️Limited Liability Partnership
- 🎯Limited Liability Partnership (LLP): 5 MCQs
📖Limited Liability Company

2 Topics
|
1 Quiz
1. ✏️+🎥Limited Liability Company🟢
2. 🎙️Limited Liability Company
- 🎯Limited Liability Company: 5 MCQs
📖Introduction To Corporation

2 Topics
1. ✏️+🎥Introduction to Corporation🟢
2. 🎙️Introduction to Corporation
📖Formation Of Corporation

2 Topics
|
1 Quiz
1. ✏️+🎥Formation of Corporation🟢
2. 🎙️Formation of Corporation
- 🎯Introduction to Corporation and Formation of Corporation: 10 MCQs
📖Financing Of Corporation

2 Topics
|
1 Quiz
1. ✏️+🎥Financing of Corporation🟢
2. 🎙️Financing of Corporation
- 🎯Financing of Corporation: 5 MCQs
📖Rights & Duties Of Shareholders

2 Topics
1. ✏️+🎥Rights and duties of Shareholders🟢
2. 🎙️Rights and duties of Shareholders
📖Role Of BOD

2 Topics
1. ✏️+🎥Role of BOD🟢
2. 🎙️Role of BOD
📖Role Of Officers

2 Topics
|
1 Quiz
1. ✏️+🎥Role of Officers🟢
2. 🎙️Role of Officers
- 🎯Role of Officers and Role of BOD: 10 MCQs
📖Fundamental Changes

2 Topics
|
1 Quiz
1. ✏️+🎥Fundamental Changes🟢
2. 🎙️Fundamental Changes
- 🎯Fundamental Changes: 13 MCQs
📖Contract Formation

2 Topics
|
1 Quiz
1. ✏️+🎥Contract Formation🟢
2. 🎙️Contract Formation
- 🎯Contract Formation: 5 MCQs
R7.1 - CONTRACTS

📖Three Elements Of A Contract

1 Topic
|
1 Quiz
1. ✏️+🎥Three Elements of a Contract🟢
- 🎯Three Elements of a Contract: 7 MCQs
📖Contract Offer

2 Topics
1. ✏️+🎥Contract Offer🟢
2. 🎙️Contract Offer
📖Contract Acceptance

2 Topics
|
1 Quiz
1. ✏️+🎥Contract Acceptance🟢
2. 🎙️Contract Acceptance
- 🎯Offer and Acceptance: 5 MCQs
📖Fraud & Mistakes

2 Topics
1. ✏️+🎥Fraud and mistakes🟢
2. 🎙️Fraud and mistakes
📖Illegality, Minor, Intoxication

2 Topics
1. ✏️+🎥Illegality, Minor, Intoxication🟢
2. 🎙️Illegality, Minor, Intoxication
📖Statute Of Frauds

2 Topics
1. ✏️+🎥Statute of Fraud🟢
2. 🎙️Statute of Frauds
📖Impossibilities

2 Topics
|
2 Quizzes
1. ✏️+🎥Impossibilities🟢
2. 🎙️Impossibilities
- 🎯Contract Impossibilities: 5 MCQs
- 🎯Contract Defenses: 14 MCQs
📖Terms Related To Contract Law

2 Topics
1. ✏️+🎥Terms Related to Contract Law🟢
2. 🎙️Terms Related to Contract Law
📖Remedies

2 Topics
|
1 Quiz
1. ✏️+🎥Remedies🟢
2. 🎙️Remedies
- 🎯Remedies: 5 MCQs
📖Sales Article Of The Uniform Commercial Code (UCC)

2 Topics
|
1 Quiz
1. ✏️+🎥Sales Article of the Uniform Commercial Code (UCC)🟢
2. 🎙️Sales Article of the Uniform Commercial Code (UCC)
- 🎯UCC Acceptance, offer and Consideration: 7 MCQs
R7.2 - SALES OF GOODS (UCC ARTICLE 2)

📖UCC Defenses

2 Topics
|
1 Quiz
1. ✏️+🎥UCC Defenses🟢
2. 🎙️UCC Defenses
- 🎯UCC Defenses: 5 MCQs
📖Delivery & Risk Of Loss

2 Topics
|
1 Quiz
1. ✏️+🎥Delivery and risk of loss under UCC🟢
2. 🎙️Delivery and risk of loss
- 🎯Delivery and Risk of Loss under UCC: 5 MCQs
📖Sales On Approval

2 Topics
1. ✏️+🎥Sale on approval🟢
2. 🎙️Sale on approval
📖Types Of Warranties Under UCC

2 Topics
|
1 Quiz
1. ✏️+🎥Types of Warranties under UCC🟢
2. 🎙️Types of Warranties under UCC
- 🎯Merchants Warranties: 5 MCQs
📖Remedies Under UCC

2 Topics
|
1 Quiz
1. ✏️+🎥Remedies under UCC🟢
2. 🎙️Remedies under UCC
- 🎯Remedies under UCC: 6 MCQs
📖Secured Transactions

2 Topics
|
1 Quiz
1. ✏️+🎥Secured Transactions🟢
2. 🎙️Secured Transactions
- 🎯Secured Transactions: 4 MCQs
R7.3 - SECURED TRANSACTIONS (UCC ARTICLE 9)

📖Attachment & Perfection

2 Topics
|
1 Quiz
1. ✏️+🎥Attachment and Perfection🟢
2. 🎙️Attachment and Perfection
- 🎯Attachment and Perfection: 5 MCQs
📖Right Of Secured Creditors

2 Topics
|
1 Quiz
1. ✏️+🎥Right of secured creditors
2. 🎙️Right of secured creditors
- 🎯Right of secured creditors: 5 MCQs
🎯AICPA Questions: Secured Transactions

1 Quiz
- 🎯Debtor and Creditor Relationship & Secured transactions: 13 AICPA Questions
📖Six Types Of Bankruptcies

2 Topics
1. ✏️+🎥Six types of Bankruptcies🟢
2. 🎙️Six types of Bankruptcies
R7.4 - BANKRUPTCY

📖Voluntary Chapter 7 & 11

2 Topics
|
1 Quiz
1. ✏️+🎥Voluntary Chapter 7 and 11🟢
2. 🎙️Voluntary Chapter 7 and 11
- 🎯Voluntary Chapter 7 and 11: 6 MCQs
📖Involuntary Chapter 7 & 11

2 Topics
|
1 Quiz
1. ✏️+🎥Involuntary chapter 7 and 11🟢
2. 🎙️Involuntary chapter 7 and 11
- 🎯Involuntary chapter 7 and 11: 6 MCQs
📖Chapter 7 Liquidation

2 Topics
|
1 Quiz
1. ✏️+🎥Chapter 7 Liquidation🟢
2. 🎙️Chapter 7 Liquidation
- 🎯Chapter 7 Liquidation: 6 MCQs
📖Chapter 11 Bankruptcy Reorganization

2 Topics
|
1 Quiz
1. ✏️+🎥Chapter 11 Bankruptcy Reorganization🟢
2. 🎙️Chapter 11 Bankruptcy Reorganization
- 🎯Chapter 11 Bankruptcy Reorganization: 7 MCQs
📖Chapter 15 Bankruptcy

2 Topics
1. ✏️+🎥Chapter 15 Bankruptcy🟢
2. 🎙️Chapter 15 Bankruptcy
🎯AICPA Questions: Business Structure & Bankruptcy

2 Quizzes
- 🎯Business Structure & Bankruptcy: 9 AICPA Questions
- 🎯CT Corporate Governance AICPA Questions BOD Duties: 5 MCQs
📖Surety

2 Topics
|
1 Quiz
1. ✏️+🎥Surety🟢
2. 🎙️Surety
- 🎯Suretyship: 4 MCQs
R7.5 - SURETYSHIP & CREDITORS' RIGHTS

📖Surety Defenses

2 Topics
|
1 Quiz
1. ✏️+🎥Surety defenses🟢
2. 🎙️Surety defenses
- 🎯Suretyship 3 defenses: 7 MCQs
📖Creditor With No Surety

2 Topics
1. ✏️+🎥Creditor with no Surety🟢
2. 🎙️Creditor with no Surety
📖Cosureties

2 Topics
|
1 Quiz
1. ✏️+🎥Cosureties🟢
2. 🎙️Cosureties
- 🎯Cosureties: 5 MCQs
📖Mechanic's Liens

2 Topics
1. ✏️+🎥Mechanic's Liens🟢
2. 🎙️Mechanic’s Liens
📖Fraudulent Conveyance

2 Topics
1. ✏️+🎥Fraudulent Conveyance🟢
2. 🎙️Fraudulent Conveyance
📖FDCPA

2 Topics
1. ✏️+🎥FDCPA🟢
2. 🎙️FDCPA
📖Agency 1

2 Topics
|
1 Quiz
1. ✏️+🎥Agency 1🟢
2. 🎙️Agency 1
- 🎯Agency 1: 5 MCQs
R7.6 - AGENCY

📖Agency Law: Duties & Remedies

2 Topics
|
1 Quiz
1. ✏️+🎥 Agency Law: Duties & Remedies🟢
2. 🎙️Agency Law: Duties & Remedies
- 🎯Agency 2: 5 MCQs
📖Agent Power: Actual

2 Topics
|
1 Quiz
1. ✏️+🎥Agent Power: Actual🟢
2. 🎙️Agent Power : Actual
- 🎯Agent Power: Actual: 4 MCQs
📖Agent Power: Apparent

2 Topics
|
1 Quiz
1. ✏️+🎥Agent Power: Apparent🟢
2. 🎙️Agent Power: Apparent
- 🎯Agent Power: Apparent: 5 MCQs
📖Agent Power Ratification

2 Topics
|
1 Quiz
1. ✏️+🎥Agent Power Ratification🟢
2. 🎙️Agent Power Ratification
- 🎯ratification: 5 MCQs
📖Contractual Obligation

2 Topics
|
1 Quiz
1. ✏️+🎥Contractual Obligation🟢
2. 🎙️Contractual Obligation
- 🎯Contractual Liability: 4 MCQs
📖Tort Liability

2 Topics
|
1 Quiz
1. ✏️+🎥Tort Liability🟢
2. 🎙️Tort Liability
- 🎯Tort Liability: 6 MCQs
🎯Comprehensive Tests Related to Business Law Section

3 Quizzes

8.Lục Hoàng Ý Hoa
Aadil
AADITYA CHAKRAVARTHY
Aamir Belif
Aamir Belif

REG Miles Supplemental Course
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