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 5

Total Running Time: 03:53

Property Dispositions Part 5

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