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TCP Gleim Tax Planning and Control Supplemental Course
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🚀 Start Here: Welcome, Course Resources & Success Tips
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🚀Introduce Yourself1 Topic
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✅ TCP CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Gleim6 Topics|2 Quizzes
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💡SU 1.1: Compliance and Planning: Individuals:Impact on Individual Taxable Income Given Certain Scenarios8 Topics|2 Quizzes
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💡SU 1.2: Compliance and Planning : Impact of Standard Deductions and Itemized Deductions4 Topics|1 Quiz
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💡SU 1.3: Compliance and Planning: Alternative Minimum Tax, Kiddie Tax, and Property Donations12 Topics|3 Quizzes
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🎥Alternative Minimum Tax (AMT) Part I
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🎙️Alternative Minimum Tax (AMT) Part I
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🎥Alternative Minimum Tax (AMT) Part II
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🎙️Alternative Minimum Tax (AMT) Part II
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🎥Alternative Minimum Tax Exemption Part III
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🎙️Alternative Minimum Tax Exemption Part III
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🎥CPA exam Simulation Alternative Minimum Tax Income Tax Course
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🎥Alternative Minimum Tax | CPA Exam TCP Questions
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🎥Kiddie Tax Computation
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🎙️Kiddie Tax Computation
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🎥Gifts of Noncash Property to Minimize the Donor's Future Estate
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🎙️Gifts of Noncash Property to Minimize the Donor’s Future Estate
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🎥Alternative Minimum Tax (AMT) Part I
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💡SU 1.4:Compliance and Planning: Flexible Spending Accounts (FSAs) and Health Savings Accounts (HSAs)4 Topics|3 Quizzes
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💡SU 1.5: Compliance and Planning: Filing Requirements and Payments6 Topics|1 Quiz
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💡SU 2.1: 2.1 Passive Activity and At-Risk Limitations7 Topics|4 Quizzes
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🎯AICPA Released Questions1 Quiz
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💡SU 2: Compliance and planning - special issues 2.2: Gift Taxation Compliance & 2.3: Gift Taxation Planning10 Topics|4 Quizzes
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🎥Gift Tax
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🎥CPA Simulations: Gift Tax
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🎥Unified Tax Credit
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🎥Unified Transfer Tax System Part 1: Exclusions
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🎙️Unified Transfer Tax System Part 1: Exclusions
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🎥Unified Transfer Tax System Part 2: Gift Tax
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🎙️Unified Transfer Tax System Part 2: Gifts
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🎥Gift Basis | Inherited Property
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🎥Gift Property - Tax Basis
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🎥Gifts and Inheritances
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🎥Gift Tax
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🎯Comprehensive Test Gift Tax Including AICPA Released Questions1 Quiz
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💡SU 3: Personal Financial Planning I 3.1: Qualified Retirement Plans14 Topics|5 Quizzes
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🎥Retirement Plans
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🎙️Retirement Plans
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🎥Deduction for Individual Retirement Account | Roth IRA
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🎙️Deduction for Individual Retirement Account | Roth IRA
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🎥Roth IRA
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🎙️Roth IRA (new)
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🎥IRA Distributions
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🎙️IRA Distributions
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🎥Minimum Required Distribution: Taxation for Qualified Pension Plans
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🎙️Minimum Required Distribution: Taxation for Qualified Pension Plans
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🎥Self-Employed Retirement Plans: 401 K, SEP Plan, Keogh Plan
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🎙️Self-Employed Retirement Plans
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🎥Pension Plan: 401 K, SEP Plan, Keogh Plan
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🎥Pension and Annuities
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🎥Retirement Plans
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💡SU 3: Personal Financial Planning I 3.2: Return on Retirement Plan Investments2 Topics|1 Quiz
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💡SU 3: Personal Financial Planning I 3.3: Planning considerations for equity securities, Corporate Bonds and Municipal Bonds4 Topics|2 Quizzes
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💡SU 3: Personal Financial Planning I 3.4: Funding Post-Secondary Education10 Topics|4 Quizzes
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💡SU 3: Personal Financial Planning I 3.5: Insurance and Risk Mitigation as Planning tool8 Topics|4 Quizzes
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💡SU 3: Personal Financial Planning I 3.6: Consideration of legal ownership of assets and beneficiary designations for planning2 Topics|1 Quiz
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💡SU 4: Business and Nonbusiness Structures 4.1 till 4.413 Topics|6 Quizzes
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🎥Legal and tax Characteristics of Business entities
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🎙️Legal and tax Characteristics of Business entities
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🎥Section 351 (Planning)
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🎙️Section 351 (Planning)
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🎥Business Income Taxation
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🎙️Business Income Taxation
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🎥Deduction of Business Entity loss
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🎙️Deduction of Business Entity loss
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🎥Most Advantageous Entity Type for Taxation Purposes (Compensation of owners)
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🎙️Most Advantageous Entity Type for Taxation Purposes (Compensation of owners)
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🎥Compensation of owners Simulation + PPT
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🎥Conversion from one entity to another
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🎙️Conversion from one entity to another
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🎥Legal and tax Characteristics of Business entities
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💡SU 4: Business and Nonbusiness Structures 4.5: Trusts5 Topics|1 Quiz
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🎯Comprehensive Test Including AICPA Released Questions1 Quiz
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💡SU 4: Business and Nonbusiness Structures 4.6: Tax-exempt Organizations3 Topics|1 Quiz
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🎯Comprehensive Test: Tax-exempt Organizations1 Quiz
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💡SU 5: C Corporations I 5.1: Net Operating and Capital Loss Utilization9 Topics|5 Quizzes
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🎥Net Operating Loss NOL
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🎙️Net Operating Loss NOL
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🎥NOLs - Corporations
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🎙️NOLs - Corporations
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🎥Introduction to Capital Gain/Loss
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🎙️Introduction to Capital Gain/Loss
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🎥Capital Gains and Losses for Corporation
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🎙️Capital Gains and Losses for Corporation
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🎥Example: CPA Simulation Capital Gains and Losses for Corporation
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🎥Net Operating Loss NOL
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💡SU 5: C Corporations I 5.2: Corporate Formation12 Topics|1 Quiz
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🎥Introduction to Corporate Taxation
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🎙️Introduction to Corporate Taxation
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🎥Introduction to Section 351
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🎙️Introduction to Section 351
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🎥Section 351 Boot Received | Liability Assumed | Stock Basis
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🎙️Section 351 Boot Received | Liability Assumed | Stock Basis
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🎥Section 351 Transactions Services provided
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🎙️Section 351 Transactions Services provided
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🎥Corporate Basis for Services Provided by Shareholder | Section 351
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🎙️Corporate Basis for Services Provided by Shareholder | Section 351
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🎥CPA Exam Simulation Section 351
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🎥Section 351 Transaction CPA Simulation
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🎥Introduction to Corporate Taxation
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💡SU 5: C Corporations I 5.3: Distributions24 Topics|7 Quizzes
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🎥Introduction to Current Earnings and Profit CEP | Accumulated Earnings and Profit AEP
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🎙️Introduction to Current Earnings and Profit CEP | Accumulated Earnings and Profit AEP
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🎥CPA Simulation | CEP | AEP
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🎥Partial Corporate Distribution | Current Earnings and Profit Versus Accumulated Earnings and Profit
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🎙️Partial Corporate Distribution | Current Earnings and Profit Versus Accumulated Earnings and Profit
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🎥CPA Simulation | Corporate partial Distribution | Current Earnings and profit CEP Versus AEP
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🎥Property Dividend Distribution
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🎙️Property Dividend Distribution
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🎥Constructive Dividend
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🎙️Constructive Dividend
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🎥Taxation of stock dividends Stock Splits |Stock Rights
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🎙️Taxation of stock dividends Stock Splits |Stock Rights
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🎥Introduction to Stock redemptions | Dividend Section 302
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🎙️Introduction to Stock redemptions | Dividend Section 302
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🎥Stock Attribution Rules | Section 318
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🎙️Stock Attribution Rules | Section 318
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🎥Introduction to Complete Corporate Liquidation
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🎙️Introduction to Complete Corporate Liquidation
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🎥Corporate Liquidation | Corporate Distribution | Shareholder Perspective
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🎥Corporate Liquidation Distribution to Minority Shareholder
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🎙️Corporate Liquidation | Corporate Distribution | Shareholder Perspective
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🎥Corporate Liquidation: Section 338 Election
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🎥Parent-Subsidiary Liquidation
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🎙️Parent-Subsidiary Liquidation
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🎥Introduction to Current Earnings and Profit CEP | Accumulated Earnings and Profit AEP
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💡SU 5: C Corporations I 5.4: Loans between Shareholder and C Corporation2 Topics|1 Quiz
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💡SU 5: C Corporations I 5.5: Consolidated Tax Return5 Topics
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💡SU 5: C Corporations I 5.6: International Tax Issues50 Topics|11 Quizzes
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🎥Introduction to Transfer Pricing + PPT Slides
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🎙️Introduction to Transfer Pricing
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🎥Objective of Transfer Pricing: Performance Evaluation
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🎙️Objective of Transfer Pricing: Performance Evaluation
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🎥Objective of Transfer Pricing: Cost Minimization
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🎙️Objective of Transfer Pricing: Cost Minimization
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🎥Organization for Economic Cooperation and Development | OECD + PPT Slides
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🎙️Organization for Economic Cooperation and Development | OECD
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🎥Internal Revenue Service & Treasury Regulation + PPT Slides
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🎙️Internal Revenue Service & Treasury Regulation
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🎥Comparable Uncontrollable Price Method + PPT Slides
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🎙️Comparable Uncontrollable Price Method
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🎥Cost Plus Method | Comparable Profits Method | Profit Split Method + PPT Slides
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🎙️Cost Plus Method | Comparable Profits Method | Profit Split Method
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🎥Tax Jurisdiction | Worldwide Approach | Territorial Approach + PPT Slides
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🎙️Tax Jurisdiction | Worldwide Approach | Territorial Approach
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🎥U.S Tax Treatment of Foreign Income + PPT Slides
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🎙️U.S Tax Treatment of Foreign Income
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🎥Foreign Tax Credit
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🎙️Foreign Tax Credit (TCP)
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🎥Participation exemption or Dividend Received Deduction
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🎙️Participation exemption or Dividend Received Deduction
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🎥Global Intangible Low Taxed Income (GILTI) + PPT Slides
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🎙️Global Intangible Low Taxed Income (GILTI) TCP
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🎥 BEAT | Base Erosion Anti Abuse Tax
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🎙️BEAT | Base Erosion Anti Abuse Tax
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🎥Tax Treaties + PPT Slides
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🎙️Tax Treaties (TCP)
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🎥Sourcing Income
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🎙️Sourcing Income
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🎥Sourcing Deduction
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🎙️Sourcing Deduction
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🎥Permanent Establishment & Branch vs Subsidiary
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🎙️Permanent Establishment & Branch vs Subsidiary
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🎥Controlled Foreign Corporation + PPT Slides
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🎙️Controlled Foreign Corporation (TCP)
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🎥Earning of CFC Investment in US property
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🎙️Earning of CFC Investment in US property
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🎥Interest Charge Domestic International Sales Corporation
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🎙️Interest Charge Domestic International Sales Corporation
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🎥Foreign Derived Intangible Income
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🎙️Foreign Derived Intangible Income
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🎥Inbound Investment
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🎙️Inbound Investment
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🎥Outbound Transactions
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🎙️Outbound Transactions
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🎥Transition Tax
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🎙️Transition Tax
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🎥Expatriates and Corporate Inversion
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🎙️Expatriates and Corporate Inversion
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🎥Introduction to Transfer Pricing + PPT Slides
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💡SU 6: Planning C Corporations6 Topics|2 Quizzes
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💡SU 6: Planning C Corporations I 6.1: Business Expansion: Optimize state and local income tax rules2 Topics|1 Quiz
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💡SU 6: Planning C Corporations I 6.2: Changing Tax Rates and Legislation2 Topics|1 Quiz
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💡SU 6: Planning C Corporations I 6.3: Estimated Tax Payments4 Topics|1 Quiz
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🎯Comprehensive Test: C Corporations3 Quizzes
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💡SU 7: Compliance and Planning - S Corporations18 Topics|12 Quizzes
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🎥Introduction to S Corporation
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🎥Built-In Gains Tax
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🎙️Built-In Gains Tax
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🎥Passive Investment Income Tax
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🎙️Passive Investment Income Tax
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🎥LIFO Recapture and Business Credit Recapture
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🎙️LIFO Recapture and Business Credit Recapture
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🎥Separately and Nonseparately Stated Items
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🎙️Separately and Nonseparately Stated Items
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🎥Fringe Benefits
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🎙️Fringe Benefits
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🎥Debt Vs Stock Basis & Losses Limitations
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🎙️Debt Vs Stock Basis & Losses Limitations
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🎥Distribution from S Corporation
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🎥Distribution from S Corporation: Corporate perspective
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🎥Professor Farhat solving MCQs for S corporations
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🎥Accumulated Adjustments Account (AAA) Simulation
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🎥 S Corporation Liquidation
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🎥Introduction to S Corporation
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🎯Comprehensive Test: S Corporations3 Quizzes
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💡SU 8: Compliance and Planning - Partnerships18 Topics|11 Quizzes
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🎥Proprietorship Vs. Partnership Vs. Corporation
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🎥Introduction to Partnership
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🎥Partnership: Flow Through Entity
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🎙️Partnership: Flow Through Entity
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🎥Partnership Formation
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🎙️Partnership Formation
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🎥Partner's Basis (Overview)
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🎙️Partner’s Basis (Overview)
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🎥Example: Partner's Inside and Outside Basis
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🎥Partnership Income Allocation Form 1065 and Schedule K
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🎙️Partnership Income Allocation Form 1065 and Schedule K
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🎥Guaranteed Payment in Partnership
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🎥Nonliquidating Distribution from Partnership to Partners
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🎙️Nonliquidating Distribution from Partnership to Partners
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🎥Liquidation of a Partnership
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🎙️Liquidation of a Partnership
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🎥 Liquidating Distribution from Partnership to Partners
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🎙️ Liquidating Distribution from Partnership to Partners
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🎥Proprietorship Vs. Partnership Vs. Corporation
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🎯Comprehensive Tests: Partnerships Including AICPA Released Questions4 Quizzes
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💡SU 9: Disposition of Assets I 9.1: Non-taxable disposition of Assets12 Topics|9 Quizzes
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🎥Recognized vs. Realized
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🎙️Recognized vs. Realized
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🎥Section 121 Homeowner Exclusion
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🎙️Section 121 Homeowner Exclusion
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🎥Involuntary Conversion
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🎙️Involuntary Conversion
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🎥Section 1031 Like-Kind Exchange
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🎙️Section 1031 Like-Kind Exchange
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🎥Section 1031 W/liabilities
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🎙️Section 1031 W/liabilities
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🎥1031 CPA Simulation
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🎥Disposition of Personal Use Property
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🎥Recognized vs. Realized
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💡SU 9: Disposition of Assets I 9.2: Amount and Character of Gains and Losses on Asset Disposition and Netting Process10 Topics|10 Quizzes
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🎥Introduction to Capital Assets
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🎙️Introduction to Capital Assets
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🎥Netting Capital Gains and Losses
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🎥Section 1231 Assets
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🎙️Section 1231 Assets
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🎥Section 1245 Assets Depreciation Recapture
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🎙️Section 1245 Assets Depreciation Recapture
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🎥Section 1245 Assets CPA Simulation
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🎥Section 1250 Unrecaptured Gain
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🎙️Section 1250 Unrecaptured Gain
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🎥Introduction to Capital Assets
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🎯Comprehensive Tests Including AICPA Released Questions3 Quizzes
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💡SU 9: Disposition of Assets I 9.3: Installment Sales2 Topics|2 Quizzes
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💡SU 9: Disposition of Assets I 9.4: Related Party Transactions3 Topics|2 Quizzes
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💡SU 9: Disposition of Assets I 9.5: Section 1244 Stock and Other topics3 Topics|2 Quizzes
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🎯AICPA Released Questions: Section 12441 Quiz
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