Property Acquisitions and Cost Recovery Deductions Part 1 Total Running Time: 03:11 adjusted basis, Capitalized costs, Current deduction, De Minimis Deduction Election, Leveraged Costs, Tax Basis Property Acquisitions and Cost Recovery Deductions Part 1
Property Acquisitions and Cost Recovery Deductions Part 2 Total Running Time: 02:40 adjusted basis, Leveraged Costs, Tax Basis Property Acquisitions and Cost Recovery Deductions Part 2
Property Acquisitions and Cost Recovery Deductions Part 3 Total Running Time: 03:00 cost of goods sold, Inventory capitalization Property Acquisitions and Cost Recovery Deductions Part 3
Property Acquisitions and Cost Recovery Deductions Part 4 Total Running Time: 05:04 Half year convention, MACRS depreciation methods, Midmonth convention, Midquarter convention, Modified Accelerate Cost Recovery System (MACRS), Recovery periods Property Acquisitions and Cost Recovery Deductions Part 4
Property Acquisitions and Cost Recovery Deductions Part 5 Total Running Time: 06:13 Luxury auto limits, Section 179 depreciation Property Acquisitions and Cost Recovery Deductions Part 5
Property Acquisitions and Cost Recovery Deductions Part 6 Total Running Time: 03:01 Bonus depreciation Property Acquisitions and Cost Recovery Deductions Part 6
Property Dispositions Part 1 Total Running Time: 04:34 amount realized, debt relief, Realized gain or loss, recognized gain or loss Property Dispositions Part 1
Property Dispositions Part 2 Total Running Time: 05:46 disallowed losses on related party sales, gross profit percentage, installment method, Seller-financed sales Property Dispositions Part 2
Property Dispositions Part 3 Total Running Time: 04:23 capital assets, Capital Gains and Losses, ordinary income and losses Property Dispositions Part 3
Property Dispositions Part 4 Total Running Time: 05:30 Carryforwards and Carrybacks, recapture, section 1231 assets Property Dispositions Part 4
Property Dispositions Part 6 Total Running Time: 05:27 Section 1250 recapture, section 291 recapture Property Dispositions Part 6
Property Dispositions Part 7 Total Running Time: 04:33 abandonment, casualty and theft loss, non-recourse loans, recourse loans Property Dispositions Part 7
Property Dispositions Part 8 Total Running Time: 03:34 book/tax differences Property Dispositions Part 8
Taxes as Transaction Costs Part 1 Total Running Time: 06:16 Cash Inflows and Outflows, net present value, present value, time value of money Taxes as Transaction Costs Part 1
Taxes as Transaction Costs Part 2 Total Running Time: 10:20 marginal tax rate, Tax Costs, Variable Marginal Tax Rate, Variable Taxability / Deductibility Taxes as Transaction Costs Part 2
Taxes as Transaction Costs Part 3 Total Running Time: 11:48 Arm’s Length Transaction, Bilateral Tax Planning, Private vs. Public Market Transactions, related-parties Taxes as Transaction Costs Part 3
The Corporate Taxpayer Part 1 Total Running Time: 04:31 charitable donation limits for corporations, corporation, Legal characteristics of corporation, limited liability The Corporate Taxpayer Part 1
The Corporate Taxpayer Part 2 Total Running Time: 05:44 book income vs taxable income, Dividend-received deduction, Schedule M-1, schedule m-3 The Corporate Taxpayer Part 2
The Corporate Taxpayer Part 3 Total Running Time: 05:35 Computation of corporate tax, tax credit vs. deduction The Corporate Taxpayer Part 3
The Corporate Taxpayer Part 4 Total Running Time: 03:48 Corporate tax prepayments, safe harbor rules, tax filing due dates, tax filing extensions The Corporate Taxpayer Part 4
The Corporate Taxpayer Part 5 Total Running Time: 03:30 double-taxation of dividends, incidence of corporate income tax expense The Corporate Taxpayer Part 5
The Individual Formula – Computing Taxable Income Total Running Time: 06:08 The Individual Formula – Computing Taxable Income
The Individual Tax Formula – Determining Dependents Total Running Time: 02:51 The Individual Tax Formula – Determining Dependents
The Individual Tax Formula – Determining Filing Status Total Running Time: 03:06 The Individual Tax Formula – Determining Filing Status
The Individual Tax Formula – Determining Filing Status & Dependents Examples Total Running Time: 02:25 The Individual Tax Formula – Determining Filing Status & Dependents Examples
The Individual Taxpayer – Alternative Minimum Tax Total Running Time: 06:15 alternative minimum tax, AMT adjustments, AMT exemption, AMT preferences, Tentative minimum tax The Individual Taxpayer – Alternative Minimum Tax
The Individual Taxpayer – Calculating Regular Income Tax Total Running Time: 07:01 marginal tax rate, marriage penalty, preferential tax rates, tax schedules The Individual Taxpayer – Calculating Regular Income Tax
The Individual Taxpayer – Computing Taxable Income Example Total Running Time: 06:43 above-the-line deductions, adjusted gross income, agi, itemized deductions, section 199A deduction, standard deduction, total income The Individual Taxpayer – Computing Taxable Income Example
The Individual Taxpayer – Payment & Filing Requirements Total Running Time: 05:57 automatic extension of time to file tax return, estimated tax payments, safe harbor tax payment The Individual Taxpayer – Payment & Filing Requirements
The Individual Taxpayer – Tax Credits Total Running Time: 08:50 Child Credit, Dependent Care Credit, earned income credit, excess social security tax withholding credit The Individual Taxpayer – Tax Credits
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