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TCP Becker Supplemental Course: Tax Compliance and Planning

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  1. WELCOME. PLEASE START HERE!

    1. Welcome to Farhat Lectures
  2. 2. How to Use This Course & Resources
  3. 3. Choosing the Right CPA Discipline
  4. 4. CPA Exam Study Tips & Common Questions
  5. 🚀Introduce Yourself
    1 Topic
  6. 🚨🚨🚨2026 AICPA Released Questions
    1 Topic
  7. TCP1:M1: COMPLIANCE & TAX PLANNING CONSIDERATIONS
    đź“–Employee Stock Options
    2 Topics
    |
    1 Quiz
  8. đź“–Incentive Stock Options (ISO)
    2 Topics
  9. đź“–Employee Stock Purchase Plans
    2 Topics
  10. đź“–Restricted Stock Award
    2 Topics
  11. đź“–Imputed Interest On Below-Market-Rate Loans
    2 Topics
    |
    1 Quiz
  12. đź“–Timing Of Income & Expenses
    2 Topics
    |
    1 Quiz
  13. đź“–Introduction To Alternative Minimum Tax (AMT)
    2 Topics
  14. đź“–Adjustments For Alternative Minimum Tax
    2 Topics
  15. đź“–Preference For Alternative Minimum Tax (AMT)
    2 Topics
  16. đź“–Alternative Minimum Tax Exemption (AMT) Explained
    4 Topics
  17. đź“–Kiddie Tax Computation
    2 Topics
    |
    2 Quizzes
  18. đź“–Health Savings Account | HSA
    2 Topics
    |
    2 Quizzes
  19. đź“–Flexible Spending Accounts
    2 Topics
    |
    1 Quiz
  20. đź“–Itemized Deduction Or Standard Deduction
    2 Topics
  21. đź“–Bunching Itemized Deductions
    2 Topics
    |
    1 Quiz
  22. đź“–Failure To Pay Estimated Taxes
    2 Topics
  23. đź“–Year-End Tax Planning
    3 Topics
  24. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    âś… CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions.
    6 Topics
    |
    2 Quizzes
  25. TCP1:M2: LOSS LIMITATIONS
    đź“–Passive Activity Loss Limitation
    5 Topics
    |
    2 Quizzes
  26. đź“–Excess Business Loss Limitation
    2 Topics
    |
    2 Quizzes
  27. 🎯AICPA Released Questions
    1 Quiz
  28. TCP1:M3: COMPLIANCE & PLANNING FOR GIFT TAX & CHARITABLE DONATIONS
    đź“–Unified Transfer Tax System Part 1: Exclusions
    2 Topics
    |
    1 Quiz
  29. đź“–Unified Transfer Tax System Part 2: Gift Tax
    3 Topics
    |
    3 Quizzes
  30. đź“–Lifetime Gift Versus Inherited Property: How To Minimize Donor Estate Value
    1 Topic
  31. đź“–Gifts Of Noncash Property To Minimize The Donor's Future Estate
    2 Topics
    |
    1 Quiz
  32. 🎯Comprehensive Test: Gift Tax
    1 Quiz
  33. TCP1:M4: PERSONAL FINANCIAL PLANNING
    đź“–Retirement Plans
    2 Topics
  34. đź“–Pension & Annuities
    2 Topics
    |
    2 Quizzes
  35. đź“–Deduction For Individual Retirement Account | Roth IRA
    2 Topics
    |
    2 Quizzes
  36. đź“–Roth IRA
    2 Topics
  37. đź“–IRA Distributions
    2 Topics
    |
    1 Quiz
  38. đź“–Minimum Required Distribution: Taxation For Qualified Pension Plans
    2 Topics
  39. đź“–Self-Employed Retirement Plan
    2 Topics
  40. đź“–Selecting A Retirement Plan
    2 Topics
    |
    1 Quiz
  41. đź“–Risk Associated With Investment Options
    2 Topics
    |
    1 Quiz
  42. đź“–Educational Saving Bonds Series EE Bonds
    2 Topics
  43. đź“–Section 529 Qualified Tuition Programs
    2 Topics
    |
    1 Quiz
  44. đź“–Coverdell
    2 Topics
    |
    1 Quiz
  45. đź“–Student Loans
    2 Topics
    |
    1 Quiz
  46. đź“–Student Grants
    2 Topics
    |
    1 Quiz
  47. đź“–Insurance Risk Mitigation
    1 Topic
    |
    1 Quiz
  48. đź“–Life & Term Insurance
    1 Topic
    |
    1 Quiz
  49. đź“–Long Term Care
    2 Topics
    |
    1 Quiz
  50. đź“–Umbrella Contract
    2 Topics
    |
    1 Quiz
  51. đź“–After-Tax Return On Investment
    2 Topics
    |
    1 Quiz
  52. đź“–Planning For Estates & Their Beneficiaries
    2 Topics
    |
    1 Quiz
  53. TCP2:M1: UTILIZING NOLs & CAPITAL LOSS LIMITATIONS
    đź“–Net Operating Loss NOL
    2 Topics
    |
    2 Quizzes
  54. đź“–NOLs - Corporation
    2 Topics
    |
    1 Quiz
  55. đź“–Section 382 NOL Limitation
    2 Topics
  56. đź“–Introduction To Capital Gain/Loss
    2 Topics
  57. đź“–Capital Gains & Losses For Corporation
    3 Topics
    |
    2 Quizzes
  58. TCP2:M2: ENTITY/OWNER TRANSACTIONS
    đź“–Introduction To Corporate Taxation
    2 Topics
  59. đź“–Introduction To Section 351
    2 Topics
  60. đź“–Section 351 Boot Received | Liability Assumed | Stock Basis
    2 Topics
  61. đź“–Section 351 Transactions Services Provided
    2 Topics
  62. đź“–Corporate Basis For Services Provided By Shareholder | Section 351
    2 Topics
  63. đź“–Section 351 | Built In Losses
    2 Topics
  64. đź“–CPA Simulation Section 351
    2 Topics
    |
    1 Quiz
  65. đź“–Introduction To Current Earnings & Profit CEP | Accumulated Earnings & Profit AEP
    2 Topics
  66. đź“–CPA Simulation | CEP | AEP
    2 Topics
  67. đź“–Partial Corporate Distribution | Current Earnings & Profit Versus Accumulated Earnings & Profit
    2 Topics
  68. đź“–Property Dividend Distribution
    2 Topics
  69. đź“–Constructive Dividend
    2 Topics
  70. đź“–Taxation Of Stock Dividends Stock Splits | Stock Rights
    2 Topics
  71. đź“–Introduction To Stock Redemptions | Dividend Section 302
    2 Topics
    |
    1 Quiz
  72. đź“–Introduction To Complete Corporate Liquidation
    2 Topics
  73. đź“–Corporate Liquidation | Corporate Distribution | Shareholder Perspective
    2 Topics
  74. đź“–Parent-Subsidiary Liquidation
    2 Topics
    |
    2 Quizzes
  75. đź“–Worthless Securities | Small Business Stock Section 1244
    2 Topics
    |
    2 Quizzes
  76. đź“–Stock Attribution Rules | Section 318
    2 Topics
    |
    1 Quiz
  77. đź“–Loans Between C Corporation & Shareholders
    2 Topics
    |
    1 Quiz
  78. 🎯Comprehensive Test: Entity/Owner Transactions
    1 Quiz
  79. TCP2:M3: CONSOLIDATED TAX RETURNS
    đź“–When To File A Consolidated Tax Return
    2 Topics
  80. đź“–Consolidated Tax Return
    3 Topics
    |
    1 Quiz
  81. TCP2:M4: INTERNATIONAL TAX ISSUES
    đź“–Introduction To Transfer Pricing
    2 Topics
  82. đź“–Objective Of Transfer Pricing: Performance Evaluation
    2 Topics
  83. đź“–Objective Of Transfer Pricing: Cost Minimization
    2 Topics
  84. đź“–Organization For Economic Cooperation & Development | OECD
    2 Topics
  85. đź“–Internal Revenue Service & Treasury Regulation
    2 Topics
  86. đź“–Comparable Uncontrollable Price Method
    2 Topics
  87. đź“–Cost Plus Method | Comparable Profits Method | Profit Split Method
    2 Topics
  88. đź“–Tax Jurisdiction | Worldwide Approach | Territorial Approach
    2 Topics
  89. đź“–U.S Tax Treatment Of Foreign Income
    2 Topics
  90. đź“–Foreign Tax Credit
    2 Topics
  91. đź“–Participation Exemption Or Dividend Received Deduction
    2 Topics
    |
    1 Quiz
  92. đź“–Global Intangible Low Taxed Income (GILTI)
    2 Topics
  93. đź“–BEAT | Base Erosion Anti Abuse Tax
    2 Topics
  94. đź“–Tax Treaties
    2 Topics
  95. đź“–Permanent Establishment & Branch Vs Subsidiary
    2 Topics
    |
    1 Quiz
  96. đź“–Sourcing Income
    2 Topics
    |
    1 Quiz
  97. đź“–Sourcing Deduction
    2 Topics
    |
    1 Quiz
  98. đź“–Inbound Investment
    2 Topics
    |
    1 Quiz
  99. đź“–Outbound Transactions
    2 Topics
    |
    1 Quiz
  100. đź“–Controlled Foreign Corporation
    2 Topics
  101. đź“–Earning Of CFC Investment In U.S Property
    2 Topics
    |
    1 Quiz
  102. đź“–Transition Tax
    2 Topics
    |
    1 Quiz
  103. đź“–Foreign Derived Intangible Income
    2 Topics
    |
    1 Quiz
  104. đź“–Interest Charge Domestic Intenational Sales Corporation
    2 Topics
    |
    1 Quiz
  105. đź“–Expatriates & Corporate Inversion
    2 Topics
    |
    1 Quiz
  106. TCP2:M5: TAX PLANNING FOR CORPORATIONS
    đź“–Tax Planning For Corporations
    2 Topics
    |
    1 Quiz
  107. đź“–Corporate Capital Loss: Tax Strategy (Timing)
    2 Topics
  108. đź“–NOL Tax Strategy: Timing
    2 Topics
    |
    1 Quiz
  109. đź“–Changing Tax Rates
    2 Topics
    |
    1 Quiz
  110. đź“–Income Shifting (Jurisdiction)
    2 Topics
    |
    1 Quiz
  111. đź“–Estimating Tax Payments For C Corporations
    2 Topics
  112. đź“–Annualized Income Method
    2 Topics
    |
    1 Quiz
  113. 🎯Comprehensive Test: Tax Planning for Corporations
    3 Quizzes
  114. TCP3:M1: S CORPORATION ADVANCED TOPICS
    đź“–Introduction To S Corporation
    2 Topics
    |
    3 Quizzes
  115. đź“–Built-In Gains Tax
    2 Topics
  116. đź“–Passive Investment Income Tax
    2 Topics
  117. đź“–LIFO Recapture & Business Credit Recapture
    2 Topics
    |
    2 Quizzes
  118. đź“–Separately & Nonseparately Stated Items
    2 Topics
    |
    2 Quizzes
  119. đź“–S Corp: Fringe Benefits
    2 Topics
  120. đź“–Debt VS Stock Basis & Losses Limitations
    2 Topics
    |
    2 Quizzes
  121. đź“–Accumulated Adjustments Account (AAA) Simulation
    1 Topic
  122. đź“–Distribution From S Corporation
    3 Topics
    |
    2 Quizzes
  123. đź“–S Corporation Liquidation
    2 Topics
  124. 🎯Comprehensive Test: S Corporation Advanced Topics
    3 Quizzes
  125. TCP3:M2: PARTNERSHIP ADVANCED TOPICS
    đź“–Introduction To Partnership
    1 Topic
    |
    2 Quizzes
  126. đź“–Partnership: Flow Through Entity
    2 Topics
  127. đź“–Partnership Formation
    2 Topics
    |
    2 Quizzes
  128. đź“–Partner's Basis (Overview)
    3 Topics
    |
    2 Quizzes
  129. đź“–Partnership Income Allocation Form 1065 & Schedule K
    2 Topics
    |
    2 Quizzes
  130. đź“–Nonliquidating Distribution From Partnership To Partners
    2 Topics
    |
    2 Quizzes
  131. TCP3:M3: PARTNERSHIP LIQUIDATION
    đź“–Liquidation of A Partnership
    2 Topics
  132. đź“–Liquidating Distribution From Partnership To Partners
    2 Topics
    |
    1 Quiz
  133. 🎯Comprehensive Test: Partnerships
    3 Quizzes
  134. TCP3:M4: TAX IMPLICATIONS OF ENTITY FORMATION & LIQUIDATION
    đź“–Legal & Tax Characteristics Of Business Entities
    2 Topics
    |
    1 Quiz
  135. đź“–Section 351 (Planning)
    1 Topic
    |
    1 Quiz
  136. đź“–Business Income Taxation
    2 Topics
    |
    1 Quiz
  137. đź“–Deduction Of Business Entity Loss
    2 Topics
    |
    1 Quiz
  138. đź“–Most Advantageous Entity Type For Taxation Purposes (Compensation Of Owners)
    2 Topics
    |
    1 Quiz
  139. đź“–Compensation For Owners Simulation
    1 Topic
  140. đź“–Conversion From One Entity To Another
    2 Topics
    |
    1 Quiz
  141. 🎯Comprehensive Test: Tax Implications of Entity Formation and Liquidation
    1 Quiz
  142. TCP3:M5: TRUST TAXATION
    đź“–Introduction To Estates & Trusts: Tax Form 1041
    2 Topics
  143. đź“–Accounting Income In Trusts & Estates
    3 Topics
  144. đź“–Distributable Net Income & Income Distribution Deductions Form 1041
    2 Topics
  145. đź“–Trust
    1 Topic
    |
    1 Quiz
  146. 🎯Comprehensive Test: Trusts
    1 Quiz
  147. TCP3:M6: TAX-EXEMPT ORGANIZATION ADVANCED TOPICS
    đź“–Unrelated Business Income
    2 Topics
    |
    1 Quiz
  148. 🎯Comprehensive Test: Tax-exempt organization advanced topics
    1 Quiz
  149. TCP4:M1: NON-TAXABLE DISPOSITIONS
    đź“–Recognized Vs Realized
    2 Topics
    |
    2 Quizzes
  150. đź“–Section 121 Homeowner Exclusion
    2 Topics
    |
    2 Quizzes
  151. đź“–Involuntary Conversion
    2 Topics
    |
    2 Quizzes
  152. đź“–Section 1031 Like-Kind Exchange
    2 Topics
    |
    2 Quizzes
  153. đź“–Section 1031 W/Liabilities
    3 Topics
  154. đź“–Installment Sales
    2 Topics
    |
    2 Quizzes
  155. TCP4:M2: DISPOSITIONS OF TRADE OR BUSINESS USE PROPERTY
    đź“–Introduction To Capital Assets
    2 Topics
    |
    2 Quizzes
  156. đź“–Section 1231 Assets
    2 Topics
    |
    2 Quizzes
  157. đź“–Section 1245 Assets Depreciation Recapture
    3 Topics
    |
    2 Quizzes
  158. đź“–Section 1250 Unrecaptured Gain
    2 Topics
    |
    2 Quizzes
  159. TCP4:M3: RELATED PARTY TRANSACTIONS
    đź“–Related Party Transactions
    2 Topics
    |
    2 Quizzes
  160. 🎯Comprehensive Test: Property Transactions
    2 Quizzes

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