GS 817 Audio: Personal Tax Planning-2017

GS 817 Audio: Personal Tax Planning-2017 en Fri, 07 Jul 2017 16:33:50 GMT no 1-1 Demonstrate the influence of taxes on basic business, investment, personal and political decisions. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/deb67b8b9d7f4192b97293f60b7d2aba-09fa295a5e81491787918978d9c7bb5c/120530_gs817_chap_1_woehrle_lo1-mp3-limelight.mp3 1 Mon, 24 Sep 2012 16:55:45 GMT deb67b8b9d7f4192b97293f60b7d2aba 00:04:18 no 1-2 Discuss what constitutes a tax and the general objectives of taxes. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/9c081c24e0224bdea398e742abc8a4a0-97195d99ccf84f96b552f5bcbc6a49eb/120530_gs817_chap_1_woehrle_lo2-mp3-limelight.mp3 2 Mon, 24 Sep 2012 16:55:45 GMT 9c081c24e0224bdea398e742abc8a4a0 00:02:46 no 1-3 Describe the different tax rate structures and calculate a tax. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/o2/mVYmy9Fyh2JWsEvY6z6hiB9e_PtygXwBDfvfFmZcw/gs817_chap_1_woehrle_lo_3.mp3 3 Fri, 30 Jun 2017 20:02:18 GMT d469dbece071477582cf7268bf6846c8 00:06:12 no 1-5 Apply appropriate criteria to evaluate alternate tax systems. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/3ebd9e6dc6524b19812e8420ba12c52f-52f215d0937c4e84a56010604f067dd1/120530_gs817_chap_1_woehrle_lo5-mp3-limelight.mp3 4 Mon, 24 Sep 2012 16:55:45 GMT 3ebd9e6dc6524b19812e8420ba12c52f 00:03:59 no 2-1 Identify the filing requirements for income tax returns and the statute of limitations for assessment. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/ix/Z-DoOFIhWoN9pgFmiPrFxUPahm8nxh14oRY4q1p20/gs-817-chap_2_woehrle_lo1.mp3 5 Mon, 10 Jul 2017 14:43:35 GMT 5aca4a102f7049d2bab7c528a589b9eb 00:03:14 no 2-2 Outline the IRS audit process, how returns are selected, the different types of audits and what happens after the audit. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/T_/fFTZELyFZMQUlhiIlsZcqUQiqt0oWo_DtfOcmRad8/120605_gs817_chap_2_woehrle_lo2-mp3-limelight.mp3 6 Mon, 24 Sep 2012 16:58:45 GMT 7ec2f53cb4af41ec9d61f8edd732b20a 00:06:26 no 2-3 Evaluate the relative weights of the various tax law sources including the code, regulations, revenue rulings, private letter rulings and judicial decisions. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/29521b8b78634448acde2e1b248c44fb-64e785d6ad9c4476be61eb96df15ef04/120605_gs817_chap_2_woehrle_lo3-mp3-limelight.mp3 7 Mon, 24 Sep 2012 16:58:45 GMT 29521b8b78634448acde2e1b248c44fb 00:04:43 no 2-4 Describe the operation of the legislatives process in the consideration and passage of a tax bill. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/81b7a72f84634a05a31a8d4db0784726-ce09de2526434c048562f4b6f1354f22/120605_gs817_chap_2_woehrle_lo4-mp3-limelight.mp3 8 Mon, 24 Sep 2012 16:58:45 GMT 81b7a72f84634a05a31a8d4db0784726 00:03:22 no 2-7 Identify taxpay and tax professional penalties. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/555b21d081794aec93122ab029920fcb-e9ea62b3c61c41258d7f6d5be8d3696d/120605_gs817_chap_2_woehrle_lo7-mp3-limelight.mp3 9 Mon, 24 Sep 2012 16:58:45 GMT 555b21d081794aec93122ab029920fcb 00:03:59 no 3-1 The objectives of basic tax planning strategies. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/7252f037a8934fed8d33b35aa042792d-72b5b4b33416453d91766d1f45d60b9a/120605_gs817_chap_3_woehrle_lo1-mp3-limelight.mp3 10 Mon, 24 Sep 2012 17:00:45 GMT 7252f037a8934fed8d33b35aa042792d 00:04:34 no 3-2 Apply the timing strategy and describe its applications and limitations. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/1dbdf4f574014fc38f0a38129b5ebf2d-c67d892afd994ba887ae6c1a912acad5/120605_gs817_chap_3_woehrle_lo2-mp3-limelight.mp3 11 Mon, 24 Sep 2012 17:00:45 GMT 1dbdf4f574014fc38f0a38129b5ebf2d 00:04:51 no 3-3 Apply the concept of present value to tax planning. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/cc2dc179d8044e9aa374fd8661997871-d35de92d3b6045ff98b17298db31414c/120605_gs817_chap_3_woehrle_lo3-mp3-limelight.mp3 12 Mon, 24 Sep 2012 17:00:45 GMT cc2dc179d8044e9aa374fd8661997871 00:02:32 no 3-4 Apply the strategy of income shifting and describe its limitations. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/b97633c0a62a43f08902750754926098-6d673ba07c69439e9933461624e1882f/120605_gs817_chap_3_woehrle_lo4-mp3-limelight.mp3 13 Mon, 24 Sep 2012 17:00:45 GMT b97633c0a62a43f08902750754926098 00:04:24 no 3-5 Apply the conversion strategy and describe its limitations. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/bca701b991c54cee8ed40e1fff832570-f3b633e52a684cc88eb3cb1936934cf4/120605_gs817_chap_3_woehrle_lo5-mp3-limelight.mp3 14 Mon, 24 Sep 2012 17:00:45 GMT bca701b991c54cee8ed40e1fff832570 00:03:33 no 3-6 Describe the basic judicial doctrines limiting tax planning strategies. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/b5cbe35f4a06420db040f528100f5542-39e4bcb4c8504bb2a7d256f6002712eb/120605_gs817_chap_3_woehrle_lo6-mp3-limelight.mp3 15 Mon, 24 Sep 2012 17:00:45 GMT b5cbe35f4a06420db040f528100f5542 00:02:48 no 3-7 Contrast between legal tax avoidance and illegal tax evasion. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/d8b4c2799235481db169572594a24f20-2cf462ec8bfc48cab91da5966318b4cb/120605_gs817_chap_3_woehrle_lo7-mp3-limelight.mp3 16 Mon, 24 Sep 2012 17:00:45 GMT d8b4c2799235481db169572594a24f20 00:03:07 no 4-1 Describe the formula for calculating an individual taxpayer’s taxes and explain each component of the formula. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Az/qE-dSO3A4uDxSIa-U42u6z38PFqZp32ak8pvDVHgE/gs817_chap_4_woehrle_lo_1.mp3 17 Fri, 30 Jun 2017 20:02:55 GMT 5c3f4ddf92c4422e858267784a322ef2 00:07:44 no 4-2 Explain the requirements for determining a taxpayer’s personal and dependency exemptions. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/1T/lWtvaGZjOq3hqZEUVroQbGw1yAkQ1HTzvIbn84vno/gs817_chap_4_woehrle_lo_2.mp3 18 Fri, 30 Jun 2017 20:02:24 GMT effdd6c2ee464717aee72bca6efc9f09 00:06:54 no 4-3 Determine the tax filing status of a taxpayer. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/uC/xZhuLyKSf02RdnwXsKGqwK9roSU6GJFTtW36ohQh0/120615_gs817_chap_4_woehrle_lo_3-mp3_ll.mp3 19 Tue, 16 Dec 2014 16:32:42 GMT 668d7872ef3b4c53b4077839e844b9e8 00:03:58 no 5-1 Apply the concept of realization and explain when taxpayers recognize gross income. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/92508dff7b104a8f99e0a344a43302ad-7e41ff320e7840ab80acf733bf2e1b74/120615_gs817_chap_5_woehrle_lo1-mp3-limelight.mp3 20 Mon, 24 Sep 2012 17:01:45 GMT 92508dff7b104a8f99e0a344a43302ad 00:04:32 no 5-2 Understand the distinctions between the various sources of income, including income from services and property. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/a2e65fa11c8449a7ab04fc272e92cdf1-aabd4fdc1ee44dbf913f8daf3618a22e/120615_gs817_chap_5_woehrle_lo2-mp3-limelight.mp3 21 Mon, 24 Sep 2012 17:01:45 GMT a2e65fa11c8449a7ab04fc272e92cdf1 00:04:30 no 5-3 Apply basic income exclusion provisions to compute gross income. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/f3/Bs9sIt4MEm-H9abWcs6dQR8oMmaEp8Bj3H3ua6ars/120615_gs817_chap_5_woehrle_lo_3-mp3_ll.mp3 22 Tue, 16 Dec 2014 16:32:42 GMT 37ca2e9daf734db1bf9e3c88208dce56 00:02:45 no 6-1 Identify the common deductions necessary for calculating adjusted gross income (AGI). http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Wn/cpb4QZnokZPbKeY5N0CqXZdF24S71mZlZLlM53Y20/gs817_chap_6_woehrle_lo1.mp3 23 Fri, 30 Jun 2017 20:02:48 GMT 5779451c1216480784101b585c3dca5c 00:10:56 no 6-2 Describe the different types of itemized deductions available and compute itemized deductions. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/wm/7B8I3lpdjR78Rhh6rmhKutA9dMafepAkrf1zmYEWM/gs817_chap_6_woehrle_lo2.mp3 24 Fri, 30 Jun 2017 20:03:22 GMT e904fc146bbc4f759d1d83462f49d561 00:20:50 no 6-3 Explain the operation of the standard deduction, determine the deduction for personal and dependency exemptions, and compute taxable income. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Uu/_PbmcrRZRxN726L3Dyxf-V1D2Y252mNumV6T7fTqc/gs817_chap_6_woehrle_lo3.mp3 25 Fri, 30 Jun 2017 20:02:28 GMT bf9d9b451bce4a6488abbc324489d600 00:06:14 no 7-1 Determine a taxpayer’s regular tax liability and identify tax issues associated with the process. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Wi/MsjOMZeforQhWnc6rgSVF9Eqea3d1GXuJtyFfeeus/gs817_chap_7_woehrle_lo1.mp3 26 Fri, 30 Jun 2017 20:02:34 GMT 9e646013e1ad45b1920264b71fba4c18 00:05:26 no 7-2 Compute a taxpayer’s alternative minimum tax liability and describe the characteristics of taxpayers most likely to owe the alternative minimum tax. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/-q/ACyUVFH_c0uvizTT-RERIIaMpkCI5X0zGkyulr-vQ/gs817_chap_7_woehrle_lo2.mp3 27 Fri, 30 Jun 2017 20:03:37 GMT 6df3786e33134f2e8a3c7c2105c62c4a 00:06:17 no 7-3 Calculate a taxpayer’s employment and self-employment taxes; explain the tax considerations determining the status of a taxpayer as either an employee or independent contractor. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/pg/lbWsVXv34OVW5YykWHvHX76ZXobkOsheeXX3-n2Cw/gs817_chap_7_woehrle_lo3.mp3 28 Fri, 30 Jun 2017 20:05:38 GMT 143aeb9b944b45e3b33a813a4ec4047d 00:04:22 no 7-4 Describe the general types of tax credits, identify specific tax credits, and compute a taxpayer’s allowable child tax credit, child and dependent care credit, American opportunity credit, lifetime learning credit, and earned income credit. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/3C/zTMMSCsEvHRykrC0asOG9ypMRXT5MFfZMd0zkPC2A/120622_gs817_chap_7_woehrle_lo4-mp3_ll.mp3 29 Tue, 16 Dec 2014 16:33:01 GMT 50775e90a0ec4d3d88be342a4b8327f3 00:03:25 no 7-5 Explain taxpayer filing and tax payment requirements and describe in general terms how to compute a taxpayer’s underpayment, late filing, and late payment penalties. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/21a3c0c011a741ac8f677f3a7c947622-7e3cda2bc2814149abe81ceb4612dda3/120622_gs817_chap_7_woehrle_lo5-mp3-limelight.mp3 30 Mon, 24 Sep 2012 17:01:45 GMT 21a3c0c011a741ac8f677f3a7c947622 00:03:37 no 8-1 Describe the general requirements for deducting business expenses and identify common business deductions. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5bcab8a6c5e14e80a6362a9d8978b134-9522bfef6b764dd78e32d5434b62f9d6/120702_gs817_chap_8_woehrle_lo1-mp3-limelight.mp3 31 Fri, 21 Sep 2012 13:46:45 GMT 5bcab8a6c5e14e80a6362a9d8978b134 00:02:16 no 8-2 Apply the limitations on business deductions to distinguish between deductible and nondeductible business expenses. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/2c7bb5bb6274459fbea999ae9dc8a972-c2d424a19a4d4a96a626fdc3f597d843/120702_gs817_chap_8_woehrle_lo2-mp3-limelight.mp3 32 Fri, 21 Sep 2012 13:46:45 GMT 2c7bb5bb6274459fbea999ae9dc8a972 00:03:60 no 8-3 Identify and explain special business deductions specifically permitted under the tax laws. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/ed5ff6865f374aa7b8416fa07be07668-e49f4b0e5c8d45f1961d15f29c247008/120702_gs817_chap_8_woehrle_lo3-mp3-limelight.mp3 33 Fri, 21 Sep 2012 13:46:45 GMT ed5ff6865f374aa7b8416fa07be07668 00:06:30 no 8-4 Explain the concept of an accounting period and describe accounting periods available to businesses. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/209f10a551e54da7a3238dfefec8318a-bfaba4ee739c472d8a41b06d87ceb0a9/120702_gs817_chap_8_woehrle_lo4-mp3-limelight.mp3 34 Fri, 21 Sep 2012 13:46:45 GMT 209f10a551e54da7a3238dfefec8318a 00:03:39 no 8-5 Identify and describe accounting methods available to businesses and apply cash and accrual methods to determine business income and expense deductions. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/eda11f51ae294760a83f8b0c6bb1f903-0a0fb391a0244d3cab97a39d37435af4/120702_gs817_chap_8_woehrle_lo5-mp3-limelight.mp3 35 Fri, 21 Sep 2012 13:46:45 GMT eda11f51ae294760a83f8b0c6bb1f903 00:04:44 no 9-1 Explain the concept of basis and adjusted basis and describe the cost recovery methods used under the tax law to recover the cost of personal property, real property, intangible assets, and natural resources. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/1i/JiN-wMcuC3-z2OKZI3aqgOOC825oHztqdg1CV9_08/120702_gs817_chap_9_woehrle_lo1-mp3_ll.mp3 36 Tue, 16 Dec 2014 16:33:17 GMT 673524bc7832476e81d4a93a1f6a5f03 00:04:01 no 9-2 Determine the applicable cost recovery (depreciation) life, method, and convention for tangible personal and real property and calculate the deduction allowable under basic MACRS. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/yf/BogxZElu506anl6Jj36AhUyPLsKiBvhXdbv4Mwmvg/120702_gs817_chap_9_woehrle_lo2-mp3_ll.mp3 37 Tue, 16 Dec 2014 16:33:57 GMT 8a7665dbdc2947d0a866b0e22f95a331 00:07:55 no 9-3 Explain the additional special cost recovery rules (§179, bonus, listed property) and calculate the deduction allowable under these rules. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/qB/wPx5Aun09g70H7G43IMfyFY2cOvIlcuWsuTUFCNzk/gs817_chap_9_woehrle_lo3.mp3 38 Fri, 30 Jun 2017 20:03:05 GMT 517dad6331144611a504de7e6e77c687 00:05:55 no 9-4 Explain the rationale behind amortization, describe the four categories of amortizable intangible assets, and calculate amortization expense. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/u0/QZ7QVzoqMOxc60Zaj_7cAY7QqC8kY8sQu6zbpExZE/120702_gs817_chap_9_woehrle_lo4-mp3_ll.mp3 39 Tue, 16 Dec 2014 16:34:03 GMT 4ba7403954cb46918f6e8027bdf2a404 00:10:22 no 10-1 Calculate the amount of gain or loss recognized on the disposition of assets used in a trade or business. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/dx/9ndJIQwAo4_b9S8c4qiC34FTjOhcAt0q9YPp_Vf98/120706_gs817_chap_10_woehrle_lo1-mp3-limelight.mp3 40 Wed, 19 Sep 2012 19:54:45 GMT 8bfe0189afa346178caf8ec3a10b39ed 00:03:36 no 10-2 Describe the general character types of gain or loss recognized on property dispositions. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Pf/DY4iIH6CiJnIApEvEFDGlKudTfmqJXThJcWLMMZIk/120706_gs817_chap_10_woehrle_lo2-mp3_ll.mp3 41 Tue, 16 Dec 2014 16:34:27 GMT fb1dd093823f430f95d6dea61ddf275d 00:05:01 no 10-3 Explain the rationale for and calculation of depreciation recapture. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/89b5303b93e543adad56f7795f103f8d-d5d94a7c5ae14f8492bfacdab9d64967/120706_gs817_chap_10_woehrle_lo3-mp3-limelight.mp3 42 Wed, 19 Sep 2012 19:54:45 GMT 89b5303b93e543adad56f7795f103f8d 00:06:30 no 10-4 Describe the tax treatment of unrecaptured Sec. 1250 gains and determine the character of gains sold to related parties. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/2b8b4ef2146b41a198afbb350c70e363-e6d2480e49ba467faa8c8b44ec907455/120706_gs817_chap_10_woehrle_lo4-mp3-limelight.mp3 43 Wed, 19 Sep 2012 19:54:45 GMT 2b8b4ef2146b41a198afbb350c70e363 00:06:03 no 10-5 Describe the tax treatment of Sec. 1231 gains or losses, including the netting process. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/a6d534c020e54e8e951e9148c272e53f-7d5de23232e244ec97fb2d767ef71c84/120706_gs817_chap_10_woehrle_lo5-mp3-limelight.mp3 44 Wed, 19 Sep 2012 19:54:45 GMT a6d534c020e54e8e951e9148c272e53f 00:04:24 no 10-6 Explain common exceptions to the general rule that realized gains and losses are recognized currently. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/dN/OvewtFoIWIbAAJ5QAodPhyd6IM11w97FOBAyvQUHw/120706_gs817_chap_10_woehrle_lo6-mp3_ll.mp3 45 Tue, 16 Dec 2014 16:34:41 GMT 64a1014a97904e24a99a8a19441aa27b 00:15:23 no 11-1 Explain how interest income and dividend income are taxed. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/8x/BhHrJ84cnqDuy31t7hvEotgEWhQ58WPP1t26TI164/120802_gs817_chap_11_woehrle_lo1-mp3_ll.mp3 46 Tue, 16 Dec 2014 16:34:48 GMT f13fef8e12404f29936b8f8c7c7b2ab4 00:07:35 no 11-2 Compute the tax consequences associated with the disposition of capital assets, including the netting process for calculating gains and losses. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/cx/1Mg3iaB_cklbzRiNvY9WLqBIaFqtjs-BPnNTD3OBo/120802_gs817_chap_11_woehrle_lo2-mp3_ll.mp3 47 Tue, 16 Dec 2014 16:34:49 GMT 466de61cba2144fc9c8ba87c5ea0bb5e 00:10:59 no 11-3 Describe common sources of tax-exempt investment income and explain the rationale for exempting some investments from taxation. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/63adcdf9f5484910b4b9567256a3b03f-cb9e59b90da4471bbb68639dbc67a54f/120802_gs817_chap_11_woehrle_lo3-mp3-limelight.mp3 48 Fri, 21 Sep 2012 13:57:45 GMT 63adcdf9f5484910b4b9567256a3b03f 00:05:35 no 11-4 Calculate the deduction for portfolio investment-related expenses, including investment expenses and investment interest expense. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/411ec672581746179d15e0d3f9f86dae-b5228c0808c647eca444b6bc21e97240/120802_gs817_chap_11_woehrle_lo4-mp3-limelight.mp3 49 Fri, 21 Sep 2012 13:57:45 GMT 411ec672581746179d15e0d3f9f86dae 00:02:45 no 11-5 Understand the distinction between portfolio investments and passive investments and apply tax basis, at-risk and passive-activity loss limits to losses from passive investments. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/d919efc896dc4093a1085ef57742984e-17be1124d62742268aba969dbad9b981/120802_gs817_chap_11_woehrle_lo5-mp3-limelight.mp3 50 Fri, 21 Sep 2012 13:57:45 GMT d919efc896dc4093a1085ef57742984e 00:10:41 no 12-1 Discuss and explain the tax implications of compensation in the form of salary and wages from the employee’s and employer’s perspectives. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/ha/q2JFRw8ml-0ni4FkpSli1N-T0s6HD2CCslf7D_cqQ/120802_gs817_chap_12_woehrle_lo1-mp3_ll.mp3 51 Tue, 16 Dec 2014 16:34:52 GMT b1ed498f4fd542eaac4e2ea3d691a7f6 00:07:23 no 12-2 Describe and distinguish the tax implications of various forms of equity-based compensation from the employer’s and employee’s perspectives. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/fl/ohMqNl6daouT8cBVygsXXpNME2x0YL5_LPklIKfN4/120802_gs817_chap_12_woehrle_lo2-mp3_ll.mp3 52 Tue, 16 Dec 2014 16:35:01 GMT 8d1d1c3aea47469cbf23d24bd9fb19f5 00:11:05 no 12-3 Compare and contrast taxable and nontaxable fringe benefits and explain the employee and employer tax consequences associated with fringe benefits. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Jk/trKPCmFbJcZ9bB_tY5aR2ACM0FNr0DTdwKh7HE42I/120802_gs817_chap_12_woehrle_lo3-mp3_ll.mp3 53 Tue, 16 Dec 2014 16:34:56 GMT 558a5ecda87d4e40b0ab8d39fb16b01d 00:08:24 no 13-1 Describe the tax and nontax aspects of employer-provided defined-benefit plans from both the employer’s and employee’s perspective. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/e1be48eb3401405c991ec85d5293fb82-9a86945e6c144b408fa7a02d8ee44a25/120807_gs817_chap_13_woehrle_lo1-mp3-limelight.mp3 54 Thu, 20 Sep 2012 16:15:45 GMT e1be48eb3401405c991ec85d5293fb82 00:03:46 no 13-2 Explain and determine the tax consequences associated with employer-provided defined-contribution plans, including traditional 401(k) and Roth 401(k) plans. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Lq/ASMxyN5LKlxNeujk_ijz8mOS3V-rrLmOmUZGTdMIE/gs817_chap_13_woehrle_lo2.mp3 55 Fri, 30 Jun 2017 20:05:50 GMT 3ba73940b8a1426c91eeb1f3f008a594 00:09:16 no 13-3 Describe the tax implications of deferred compensation from both the employer’s and employee’s perspective. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/07de9515d8374987a271031ffc870dde-3e87a24dbfc24bf1b4c5d2a1b72fba05/120807_gs817_chap_13_woehrle_lo3-mp3-limelight.mp3 56 Thu, 20 Sep 2012 16:15:45 GMT 07de9515d8374987a271031ffc870dde 00:02:47 no 13-4 Determine the consequences of traditional and Roth individual retirement accounts and explain the differences between them. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/77d29372c3a042bcb52f42a53ed69063-0c6ee929658545c0aa2327afc13cb98d/120807_gs817_chap_13_woehrle_lo4-mp3-limelight.mp3 57 Thu, 20 Sep 2012 16:15:45 GMT 77d29372c3a042bcb52f42a53ed69063 00:06:20 no 13-5 Describe the retirement savings options available to self-employed taxpayers and compute the limitations for deductible contributions to retirement accounts for self-employed taxpayers. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/k7/j0PYlJfsdcCma0BOe-9ystec_VJuRzflbhhbE1Xqg/gs817_chap_13_woehrle_lo5.mp3 58 Fri, 30 Jun 2017 20:03:05 GMT 51dcd5c6caa741c7bf7f43e98d11a21a 00:03:45 no 13-6 Compute the saver’s credit. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/wI/FfzX2yaBVdBXk_7xJzJmcXzU5MSL0_skXj9a5Ngqg/120807_gs817_chap_13_woehrle_lo6-mp3_ll.mp3 59 Tue, 16 Dec 2014 16:34:57 GMT 3cee63e6dc50408884d3f136db11fbf2 00:03:03 no 14-1 Determine whether a home is considered a principal residence, a residence (not principal), or a non-residence for tax purposes. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/pO/kUefjhV0Gu448OqXG1KCOrl4pekNFXNBX4nhDt2Z4/120807_gs817_chap_14_woehrle_lo1-mp3_ll.mp3 60 Tue, 16 Dec 2014 16:35:06 GMT a909e4a59d1f44e0b1ebda639cff712f 00:05:32 no 14-2 Compute the taxable gain on the sale of a residence and explain the requirements for excluding gain on the sale. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/ps/-D2xaxNxeIguY4BrEBjikLZypVRC57BRWeJALW1gE/120807_gs817_chap_14_woehrle_lo2-mp3_ll.mp3 61 Tue, 16 Dec 2014 16:35:33 GMT e0bf55af56184961b62e034f3f5ae685 00:06:44 no 14-3 Determine the amount of allowable interest expense deductions on loans secured by a residence. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/pn/nN3Z9BYuwA9sogodzcLMKBYjV2SqWsfPl7ESvOTU0/120807_gs817_chap_14_woehrle_lo3-mp3_ll.mp3 62 Tue, 16 Dec 2014 16:35:19 GMT ba54f91579d7492eaa7644ed381567c5 00:06:40 no 14-4 Discuss the deductibility of real property taxes. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/vY/Iro512_Xx44VRgWDSmG-iDPPBbEckgtNr3cygh4co/120807_gs817_chap_14_woehrle_lo4-mp3_ll.mp3 63 Tue, 16 Dec 2014 16:35:53 GMT f37e8192817d4a5190c00ceb353bce92 00:03:57 no 14-5 Explain the tax issues and consequences associated with rental use of the home, including determining the deductibility of residential rental real estate losses. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/vB/FpAupCQnSGuWQYULQcBAVDao3kHMBcR6WM5CY2LMc/120807_gs817_chap_14_woehrle_lo5-mp3_ll.mp3 64 Tue, 16 Dec 2014 16:35:13 GMT c929fdb99db94ac2a8c80837a165fec9 00:04:21 no 14-6 Describe the requirements necessary to qualify for home office deductions and compute the deduction limitations on home office deductions. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/It/GHtSUjafKzEhrWniKBqP0Dg9ozM0mB_j3SoSw_pxM/120807_gs817_chap_14_woehrle_lo6-mp3_ll.mp3 65 Tue, 16 Dec 2014 16:35:19 GMT ec85c8f376b04d7ebaa4510758ebc39f 00:06:45 no 15-1 Identify the fundamental differences in tax characteristics across entity types. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/ad497e4efd3e49c1adf230294aba5675-36231bbb75874ec88aaed92f69ba944f/120713_gs817_chap_15_woehrle_lo1-mp3-limelight.mp3 66 Mon, 24 Sep 2012 16:59:45 GMT ad497e4efd3e49c1adf230294aba5675 00:03:17 no 15-2 Describe the different types of entities for tax purposes. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/724256d77fdb4b709773d58268d54881-8f98e661fcff4e4fb801f4027a835392/120713_gs817_chap_15_woehrle_lo2-mp3-limelight.mp3 67 Mon, 24 Sep 2012 16:59:45 GMT 724256d77fdb4b709773d58268d54881 00:02:11 no 15-3 Identify the fundamental differences in tax characteristics across entity types. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/f92a58215a5e4e54bc57c5f1ee0355e5-3825914c6473486896a7cc926da5569c/120713_gs817_chap_15_woehrle_lo3-mp3-limelight.mp3 68 Mon, 24 Sep 2012 16:59:45 GMT f92a58215a5e4e54bc57c5f1ee0355e5 00:07:41 no 16-1 Describe the corporate income tax formula, compare and contrast the corporate to the individual tax formula, and discuss tax considerations relating to corporations’ accounting periods and accounting methods. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/d214ecdcf349494da4420ebb783fcec5-4ab9a87c1e8748a382fe9ce91cd4e83d/120727_gs817_chap_16_woehrle_lo1-mp3-limelight.mp3 69 Fri, 21 Sep 2012 20:03:45 GMT d214ecdcf349494da4420ebb783fcec5 00:02:42 no 16-2 Identify common book-tax differences, distinguish between permanent and temporary differences, and compute a corporation’s taxable income and regular tax liability. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/ae8bd15dcef1429f851aa1eff2efd5de-241966f0845248f8864850baa3da0cb4/120727_gs817_chap_16_woehrle_lo2-mp3-limelight.mp3 70 Fri, 21 Sep 2012 20:03:45 GMT ae8bd15dcef1429f851aa1eff2efd5de 00:08:14 no 16-3 Describe a corporation’s tax return reporting and estimated tax payment obligations. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/JS/ZD_KeVgyvdGM4DPaGiRA37AmVgQXo6ciDxcM1wMLw/gs817_chap_16_woehrle_lo3.mp3 71 Fri, 30 Jun 2017 20:03:11 GMT 5cbadd28c6564417bb2daa640c790e16 00:04:55 no 16-4 Explain how to calculate a corporation’s alternative minimum tax liability. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/95dbade58dea4b19b1b46c51d9281ebe-5f5be905c661444d988e06e959f7543a/120727_gs817_chap_16_woehrle_lo4-mp3-limelight.mp3 72 Fri, 21 Sep 2012 20:03:45 GMT 95dbade58dea4b19b1b46c51d9281ebe 00:04:49 no 18-1 Explain the basic tax law framework that applies to property distributions from a corporation to a shareholder. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Bl/IhFcZ5m9SsSdeqnjjfk79BB3OWzvj2SGT3qqZvRek/120727_gs817_chap_18_woehrle_lo1-mp3_ll.mp3 73 Tue, 16 Dec 2014 16:34:13 GMT e9dd54fc5dc84ddfa318f4f8538b40dd 00:02:59 no 18-2 Compute a corporation’s earnings and profits and calculate the dividend amount received by a shareholder. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/8a620a138a8e4fb3b0d18123639fad64-10f06bfd560d478bac4c1e7c92b54ef7/120727_gs817_chap_18_woehrle_lo2-mp3_ll.mp3 74 Mon, 24 Sep 2012 16:57:45 GMT 8a620a138a8e4fb3b0d18123639fad64 00:04:21 no 18-3 Identify situations in which a corporation may be deemed to have paid a “constructive dividend” to a shareholder. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/f20adac41abd4baca1bd0aac9c1478d4-3ceb99c906fd45f598f091e45d3d0d4f/120727_gs817_chap_18_woehrle_lo3-mp3_ll.mp3 75 Mon, 24 Sep 2012 16:57:45 GMT f20adac41abd4baca1bd0aac9c1478d4 00:02:29 no 18-4 Comprehend the basic tax rules that apply to stock dividends. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/f601438498df4a6dab3d9909ca7c9fc9-4e291716a02a450e89ae6ada71552bce/120727_gs817_chap_18_woehrle_lo4-mp3_ll.mp3 76 Mon, 24 Sep 2012 16:58:45 GMT f601438498df4a6dab3d9909ca7c9fc9 00:01:60 no 18-5 Comprehend the different tax consequences that can arise from stock redemptions. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/XH/sEdUh9_cX9p7Hn1nhxemlDJJmidD9VUHdEo-Mvgdc/120727_gs817_chap_18_woehrle_lo5-mp3_ll.mp3 77 Mon, 24 Sep 2012 16:58:45 GMT e456240ca2c6440ba34b20208c94de4d 00:08:57 no 18-6 Contrast a partial liquidation from a stock redemption and describe the difference in tax consequences to the shareholders. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/wZ/ptpG0_o_HeeitrYRMX6xpbDg-p3sfV7RanZ1Ou-f8/120727_gs817_chap_18_woehrle_lo6-mp3_ll.mp3 78 Tue, 16 Dec 2014 16:34:16 GMT 0727d5eb7876449ea7293b9d5e8b0ce1 00:03:04 no 19-1 Recall the general tax rules that apply to property transactions. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/us/tB9uOsf7hMovgNBcpcOK_zeeVsyTdu56rL_CusMwQ/120810_gs817_chap_19_woehrle_lo1-mp3-limelight.mp3 79 Wed, 19 Sep 2012 19:54:45 GMT 610d41bb8f1f4f969bc5c5da52187067 00:04:59 no 19-2 Compute the tax consequences to the parties to a tax-deferred corporate formation. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/5c341a30d56b4693a2567e28077e0da9-26e1e791459f44dc9ad03d10098dd650/120810_gs817_chap_19_woehrle_lo2-mp3-limelight.mp3 80 Wed, 19 Sep 2012 19:54:45 GMT 5c341a30d56b4693a2567e28077e0da9 00:09:17 no 19-3 Identify the different forms of taxable and tax-deferred acquisitions. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/326d3ed64d6a465d97722225fbc139ab-6017ee1afe1e431e84f3b7758e59b0ee/120810_gs817_chap_19_woehrle_lo3-mp3-limelight.mp3 81 Wed, 19 Sep 2012 19:54:45 GMT 326d3ed64d6a465d97722225fbc139ab 00:08:41 no 19-4 Determine the tax consequences to the parties to a corporate acquisition. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/6cd20a3ae92347af950869c45a142055-ca91078390ca4330b0e865006db8534b/120810_gs817_chap_19_woehrle_lo4-mp3-limelight.mp3 82 Wed, 19 Sep 2012 19:54:45 GMT 6cd20a3ae92347af950869c45a142055 00:03:43 no 19-5 Calculate the basic tax law consequences that apply to the parties to a complete liquidation of a corporation. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/365fefb5704f4c0cae492baabc1deae0-8fbc807f1c4744e296e8ae0eaab5cde3/120810_gs817_chap_19_woehrle_lo5-mp3-limelight.mp3 83 Wed, 19 Sep 2012 19:54:45 GMT 365fefb5704f4c0cae492baabc1deae0 00:04:54 no 20-1 Determine whether a flow-through entity is taxed as a partnership or S corporation, and distinguish the entity approach from the aggregate approach for taxing partnerships. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/0d488390bd1140f5ab19097c64ca7acc-1bfb17d2f6a84e0bb0ae64a185445bec/120809_gs817_chap_20_woehrle_lo1-mp3-limelight.mp3 84 Mon, 24 Sep 2012 16:58:45 GMT 0d488390bd1140f5ab19097c64ca7acc 00:04:01 no 20-2 Resolve tax issues applicable to partnership formations and other acquisitions of partnership interests, including gain recognition to partners and tax basis for partners and partnerships. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/638e8421f61549ee9aa700d944d834bd-a9866c7300ab4c75bbdb692d2b455646/120809_gs817_chap_20_woehrle_lo2-mp3-limelight.mp3 85 Mon, 24 Sep 2012 16:58:45 GMT 638e8421f61549ee9aa700d944d834bd 00:20:31 no 20-3 Determine the appropriate accounting periods and methods for partnerships. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/067e1b2dca834a42ad70ef0475b47c21-e88e61faac2e43869aa7c0279329807a/120809_gs817_chap_20_woehrle_lo3-mp3-limelight.mp3 86 Mon, 24 Sep 2012 16:58:45 GMT 067e1b2dca834a42ad70ef0475b47c21 00:02:24 no 20-4 Calculate and characterize a partnership’s ordinary business income or loss and its separately stated items, and demonstrate how to report these items to partners. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/89d207699ae24246938939cc97830c52-7fd1c16e99a9484080f2ff971f53b6b1/120809_gs817_chap_20_woehrle_lo4-mp3-limelight.mp3 87 Mon, 24 Sep 2012 16:58:45 GMT 89d207699ae24246938939cc97830c52 00:07:34 no 20-5 Explain the implications of a partner’s tax basis and the adjustments that affect it. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/aC/TY8nNnfuYpDAMRmbsaQPM75CRtpNcQMBil2M4C3iU/120809_gs817_chap_20_woehrle_lo5-mp3_ll.mp3 88 Tue, 16 Dec 2014 16:35:29 GMT 21769e98dd8c4aa6a684acd06ccc3991 00:03:20 no 20-6 Apply the basis, at-risk, and passive activity loss limits to losses from partnerships. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/av/aSQnkuz3_u3kOKF6ziG0oUGPTQccu8DQ2bUWNRC6w/120809_gs817_chap_20_woehrle_lo6-mp3_ll.mp3 89 Tue, 16 Dec 2014 16:35:13 GMT 552725784a9c46dda23b13d2db44f598 00:04:54 no 21-1 Determine the tax consequences to the buyer and seller of the disposition of a partnership interest, including the amount and character of gain or loss recognized. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/77330ce48d10434b9694fe16d382c630-30f86e6cc8ee451a98a03cccae818bcd/120809_gs817_chap_21_woehrle_lo1-mp3_ll.mp3 90 Mon, 24 Sep 2012 16:58:45 GMT 77330ce48d10434b9694fe16d382c630 00:07:45 no 21-2 List the reasons for distributions, and compare operating and liquidating distributions. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/8a884ec2b12c4699a71c2b2798c3264b-94688335aeab417cb02c454656f9cc9b/120809_gs817_chap_21_woehrle_lo2-mp3_ll.mp3 91 Mon, 24 Sep 2012 16:58:45 GMT 8a884ec2b12c4699a71c2b2798c3264b 00:03:05 no 21-3 Determine the tax consequences of proportionate operating distributions. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/d2cdd365af0e456bb2d976c3ae72019e-30c5c747bfb44c5dbc11625af4ccabcc/120809_gs817_chap_21_woehrle_lo3-mp3_ll.mp3 92 Mon, 24 Sep 2012 16:58:45 GMT d2cdd365af0e456bb2d976c3ae72019e 00:08:03 no 21-4 Determine the tax consequences of proportionate liquidating distributions. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/7b971935e26f4d1ea1e905351f795b11-89d372b0d0dc4f63bf2bb35cb5a36a34/120809_gs817_chap_21_woehrle_lo4-mp3_ll.mp3 93 Mon, 24 Sep 2012 16:57:45 GMT 7b971935e26f4d1ea1e905351f795b11 00:10:50 no 21-5 Explain the significance of disproportionate distributions. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/c68adae8a47a41e982f727bd156e8797-af7c7ca8e51848f6a8fb025177673880/120809_gs817_chap_21_woehrle_lo5-mp3_ll.mp3 94 Mon, 24 Sep 2012 16:57:45 GMT c68adae8a47a41e982f727bd156e8797 00:04:06 no 21-6 Explain the rationale for special basis adjustments, determine when they are necessary, and calculate the special basis adjustment for dispositions and distributions. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/31ea9d78316d4449b34c0e7308299242-6bd88700108449499791a496cfb1c8e8/120809_gs817_chap_21_woehrle_lo6-mp3_ll.mp3 95 Mon, 24 Sep 2012 16:57:45 GMT 31ea9d78316d4449b34c0e7308299242 00:07:47 no 22-1 Describe the requirements and process to elect S corporation status. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/08cacc3023354d9f8dccfd3b2115c98a-5aa92d05a6294c429bc0c35cd6683348/120810_gs817_chap_22_woehrle_lo1-mp3-limelight.mp3 96 Mon, 12 Nov 2012 21:57:45 GMT 08cacc3023354d9f8dccfd3b2115c98a 00:03:48 no 22-2 Explain the events that terminate the S corporation election. http://s2.cpl.delvenetworks.com/media/114f8c2a3b6949678ec95ec17b9d4d08/76bcc5cd0d08477aa3090179533afbd5-202935e93a674da49778c2c442016dc4/120810_gs817_chap_22_woehrle_lo2-mp3-limelight.mp3 97 Mon, 12 Nov 2012 21:57:45 GMT 76bcc5cd0d08477aa3090179533afbd5 00:03:25 no 22-3 Describe operating issues relating to S corporation accounting periods and methods, and explain income and loss allocations and separately stated items. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/5M/jiyJxFKkztZy9FQ5_83GZAot08DB9QGUqTilLuhG8/120810_gs817_chap_22_woehrle_lo3-mp3_ll.mp3 98 Tue, 16 Dec 2014 16:35:39 GMT aceaae0e319548e19be09fae2e30ce0e 00:06:53 no 22-4 Explain stock-basis calculations, loss limitations, determination of self-employment income, and fringe benefit rules that apply to S corporation shareholders. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/fa/0DhJVgWOSDlBy66IRUIO-txP6m_i2aM38jLYiT_gA/120810_gs817_chap_22_woehrle_lo4-mp3_ll.mp3 99 Tue, 16 Dec 2014 16:35:41 GMT 971845bdc4ac425bb4711a2352472fbb 00:10:31 no 22-5 Apply the tax rules for S corporation operating distributions and liquidating distributions. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/gG/Bo7PHVFThC1x6cvgCsdYqJiM08dx2LbzQZnit5D6A/120810_gs817_chap_22_woehrle_lo5-mp3_ll.mp3 100 Tue, 16 Dec 2014 16:35:54 GMT 1ca2812ee08746fe9a00863333bad971 00:10:12 no 22-6 Describe the taxes that apply to S corporations, estimated tax requirements, and tax return filing requirements. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/yd/eJoEVLlL-wH3r2xbX0lal7vBYr93NcIgAoUKs6Wnw/120810_gs817_chap_22_woehrle_lo6-mp3_ll.mp3 101 Tue, 16 Dec 2014 16:35:39 GMT 449fde94b4094943835ce8f4297cda6f 00:05:53 no 25-4 Apply fundamental principles of wealth planning and explain how income and transfer taxation interact to affect wealth planning. http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/5E/VzudCdadDO6MsrXTpeFObl2V9smRUTxr4h7JPeUYU/gs817_chap_25_part1-woehrle.mp3 102 Fri, 30 Jun 2017 20:03:31 GMT dfed2e649ae24e3baed734c83d158d32 00:13:36 no