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TCP UWorld 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. UWorld6 Topics|2 Quizzes
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💡TCP1: Tax compliance and planning for individuals37 Topics|10 Quizzes
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🎥Employee Stock Options
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🎙️Employee Stock Options
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🎥Incentive Stock Options (ISO)
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🎙️Incentive Stock Options (ISO)
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🎥Employee Stock Purchase Plans
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🎙️Employee Stock Purchase Plans
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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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🎥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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🎥Health Savings Account | HSA
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🎙️Health Savings Account | HSA
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🎥Failure to Pay Estimated Taxes
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🎙️Failure to Pay Estimated Taxes
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🎥Imputed Interest on Below-Market-Rate Loans
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🎙️Imputed Interest on Below-Market-Rate Loans
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🎥Timing of Income and Expenses
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🎙️Timing of Income and Expenses
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🎥Flexible spending accounts
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🎙️Flexible spending accounts
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🎥Itemized deduction or standard deduction
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🎙️Itemized deduction or standard deduction (TCP)
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🎥Bunching Itemized Deductions
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🎙️Bunching Itemized Deductions
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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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🎥Year-End Tax Planning
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🎙️Year-End Tax Planning
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🎥Year-End Tax Planning Example
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🎥Employee Stock Options
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💡TCP 2: Compliance for passive activity and at-risk loss limitations (excluding tax credit implications)9 Topics|6 Quizzes
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🎯AICPA Released Questions1 Quiz
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💡TCP3: Gift taxation compliance and planning7 Topics|2 Quizzes
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🎯AICPA Released Questions1 Quiz
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💡TCP4: Individual Financial Planning44 Topics|17 Quizzes
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🎥Retirement Plans
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🎙️Retirement Plans
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🎥Pension and Annuities
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🎙️Pension and Annuities
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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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🎥Educational Saving Bonds Series EE Bonds
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🎙️Educational Saving Bonds Series EE Bonds (TCP)
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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
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🎙️Self-Employed Retirement Plans
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🎥Selecting a Retirement Plan
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🎙️Selecting a Retirement Plan
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🎥Risk Associated with investment options
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🎙️Risk Associated with investment options
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🎥Interest on Municipal Bonds
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🎥Section 529 Qualified Tuition Programs
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🎙️Section 529 Qualified Tuition Programs
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🎥 Student Loan Interest Tax Deduction for AGI
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🎥Coverdell
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🎙️Coverdell
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🎥Student Loans
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🎙️Student Loans
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🎥Student grants
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🎙️Student grants
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🎥Insurance risk mitigation
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🎙️Insurance risk mitigation
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🎥Life and Term Insurance
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🎙️Life and Term Insurance
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🎥Long Term care
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🎙️Long Term care
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🎥Umbrella Contract
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🎙️Umbrella Contract
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🎥After-Tax Return on Investment
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🎙️After-Tax Return on Investment
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🎥Interest Income
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🎥Dividend Income
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🎥Planning for estates and their beneficiaries
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🎙️Planning for estates and their beneficiaries
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🎥Retirement Plans
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💡TCP 5.01: C Corporations: Net Operating and Capital Loss Utilization11 Topics|3 Quizzes
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🎥Introduction to Corporate Taxation
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🎙️Introduction to Corporate Taxation
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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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🎥Corporate Capital Loss: Tax Strategy (Timing)
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🎙️Corporate Capital Loss: Tax Strategy (Timing)
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🎥Example: CPA Simulation Capital Gains and Losses for Corporation
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🎥Introduction to Corporate Taxation
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💡TCP 5.02: Transactions between a Shareholder and a C Corporation2 Topics|1 Quiz
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💡TCP 5.03: Consolidated Tax Returns5 Topics|1 Quiz
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💡TCP 5.04: C Corporations: International Tax Issues68 Topics|17 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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🎥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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🎥 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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🎥Built-In Loss Limitation
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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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🎥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 | CEP | AEP
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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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🎥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 | Corporate Distribution | Shareholder Perspective
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🎥Parent-Subsidiary Liquidation
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🎙️Parent-Subsidiary Liquidation
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🎥Corporate Liquidation Distribution to Minority Shareholder
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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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🎥Inbound Investment
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🎙️Inbound Investment
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🎥Outbound Transactions
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🎙️Outbound Transactions
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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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🎥Transition Tax
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🎙️Transition Tax
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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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🎥Global Intangible Low Taxed Income (GILTI) + PPT Slides
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🎙️Global Intangible Low Taxed Income (GILTI) TCP
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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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🎥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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💡TCP 6: S Corporations14 Topics|3 Quizzes
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🎥Introduction to S Corporation
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🎥Introduction to Section 351
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🎙️Introduction to Section 351
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🎥Section 351 Transactions Services provided
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🎙️Section 351 Transactions Services provided
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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| Built In Losses
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🎙️Section 351| Built In Losses (TCP)
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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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🎥S Corp Versus C Corp Versus LLC Vs Partnership
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🎥Introduction to S Corporation
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💡TCP 7: Partnerships11 Topics|7 Quizzes
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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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🎥Introduction to Partnership
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💡TCP 8: Trust taxation5 Topics|1 Quiz
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🎯AICPA Released Questions1 Quiz
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💡TCP 9: Tax-exempt Organizations3 Topics|1 Quiz
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🎯AICPA Released Questions1 Quiz
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💡Tcp 10: Formation And Liquidation Of Business Entities13 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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💡TCP 11: Tax Planning for Corporations12 Topics|5 Quizzes
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🎥Tax Planning for Corporations
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🎙️Tax Planning for Corporations
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🎥NOL Tax Strategy: Timing
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🎙️NOL Tax Strategy: Timing
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🎥Changing Tax Rates
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🎙️Changing Tax Rates
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🎥Income Shifting (jurisdiction)
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🎙️Income Shifting (jurisdiction)
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🎥Estimating Tax Payments for C Corporations
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🎙️Estimating Tax Payments for C Corporations
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🎥Annualized Income method
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🎙️Annualized Income method
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🎥Tax Planning for Corporations
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🎯AICPA Released Questions3 Quizzes
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💡Tcp 12: Tax Planning For S Corporations16 Topics|11 Quizzes
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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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🎥Section 351 Corporate Formation
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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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🎥Accumulated Adjustments Account (AAA) Simulation
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🎥Built-In Gains Tax
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🎯AICPA Released Questions3 Quizzes
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💡TCP 13: Tax planning for partnerships6 Topics|3 Quizzes
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🎯AICPA Released Questions4 Quizzes
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💡TCP 14: Nontaxable disposition of assets15 Topics|11 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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🎥Wash Sale Loss
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🎥Disposition of Personal Use Property
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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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🎥Recognized vs. Realized
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💡TCP 15: Amount and character of gains and losses on asset disposition, and netting process, including installment sales10 Topics|14 Quizzes
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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 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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🎥Worthless Securities | Small Business Stock section 1244
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🎙️Worthless Securities | Small Business Stock section 1244
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🎥Installment Sales
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🎙️Installment Sales
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🎥Introduction to Capital Assets
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🎯 AICPA Released Questions4 Quizzes
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💡TCP 16: Related party transactions, including imputed interest5 Topics|3 Quizzes
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🚀 Start Here: Welcome, Course Resources & Success Tips
