| 1 |
TCP Introduction |
0:20:58 |
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| 2 |
1.1 Imputed Interest & Foreign Income |
0:25:25 |
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| 3 |
1.1 Equity Compensation & Stock Options & ESOPs |
0:19:21 |
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| 4 |
1.2 Standard Deduction & Itemized Deduction |
0:13:47 |
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| 5 |
1.3 AMT |
0:19:05 |
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| 6 |
1.3 Kiddie Tax |
0:16:33 |
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| 7 |
1.3 Property Donations |
0:43:07 |
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| 8 |
1.4 FSA & HAS, 1.5 Filing Requirements & Payments |
0:24:26 |
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| 9 |
2.1 Passive Activity & At Risk Limitations (NOL) |
0:26:26 |
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| 10 |
2.1 Passive Activity & At Risk Limitations (At-Risk Rule) |
0:19:20 |
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| 11 |
2.1 Passive Activity & At Risk Limitations (Passive Activity Loss) |
0:16:33 |
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| 12 |
2.1 Rental Real Estate |
0:31:06 |
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| 13 |
2.1 Loss Limits for the Owners of Pass-Through Entities |
0:22:33 |
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| 14 |
2.2 Gift Taxation Compliance |
0:28:54 |
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| 15 |
2.3 Gift Taxation Planning |
0:26:28 |
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| 16 |
3.1 Qualified Retirement Plans - Traditional IRA |
0:21:39 |
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| 17 |
3.1 Qualified Retirement Plans - Roth IRA |
0:08:04 |
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| 18 |
3.1 Qualified Retirement Plans - SEP, Simple Plan, Keogh Plan |
0:18:12 |
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| 19 |
3.1 Qualified Retirement Plans - 401(K), DPSP, Pension, Annuity |
0:23:48 |
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| 20 |
3.2 Returnon Retirement Plan Investments - ROI |
0:16:23 |
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| 21 |
3.3 Planning Considerations for Equity Securities, Corporate Bonds, and Municipal Bonds ~ 3.6 |
0:20:34 |
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| 22 |
4.1 Choosing a Business Structure p1-4 |
0:16:44 |
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| 23 |
4.1 S Corpotation p5-9 |
0:19:26 |
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| 24 |
4.2 Business Structure: Tax Treatment of Contributions of Nonash Property p10-13 |
0:36:30 |
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| 25 |
4.3 Business Structure: Tax Treatment of Distributions (Nonliquidating) of Noncash Property p14-19 |
0:26:28 |
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| 26 |
4.3 Business Structure: Tax Treatment of Distributions (Nonliquidating) of Noncash Property p20-23 |
0:18:02 |
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| 27 |
4.4 Business Structure: Tax Treatment of Distributions (Liquidating) of Noncash Property p24-28 |
0:23:45 |
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| 28 |
4.5 Trusts p29-34 |
0:30:18 |
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| 29 |
4.6 Tax-Exempt Organization p35-38 |
0:10:39 |
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| 30 |
5.1 Net Operating and Capital Loss Utilization p1-3 |
0:10:33 |
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| 31 |
5.1 Ownership Change p3-5 |
0:07:58 |
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| 32 |
5.2 Corporation Formation p6-10 |
0:17:14 |
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| 33 |
5.3 Distributions p11-17 |
0:22:47 |
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| 34 |
5.4 Loans Between Shareholder and C Corporation p18-19 |
0:05:26 |
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| 35 |
5.5 Consolidated Tax Returns p20-23 |
0:16:13 |
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| 36 |
5.6 International Tax Issues p24 |
0:22:23 |
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| 37 |
6.1 Business Expansion: Optimize State and Local Income Tax Rules p2-9 |
0:31:44 |
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| 38 |
6.2 Changing Tax Rates and Legislation p10-p14 |
0:14:45 |
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| 39 |
6.3 Estimated Tax Payments p15 |
0:11:21 |
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| 40 |
9.1 Nontaxbale Disposition of Assets p1-2 |
0:12:27 |
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| 41 |
9.1 Like-kind Exchanges p3-7 |
0:31:19 |
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| 42 |
9.1 Involuntary Conversions p8-11 |
0:11:06 |
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| 43 |
9.2 Amount and Character of Gains and Losses on Asset Disposition and Netting Process p12-21 |
0:31:44 |
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| 44 |
9.3 Installment Sales p22-24 |
0:16:35 |
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| 45 |
9.4 Related Party Transactions p24 |
0:16:59 |
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