REG lesson sources
Last reviewed
The standards and authorities behind every PocketCPA lesson topic in REG, Regulation. Each page lists the paragraphs its lessons cite.
- Regulation Core: Gross Income, Contracts, Entity Taxation (IRC Sec. 61, 101, 102, 103, 108, 117, 119, 121, 129, 132 and more)
- Ethics and Responsibilities in Tax Practice (Circular 230 / IRC Sec. 6694-6695 / AICPA SSTS)
- Licensing and Disciplinary Systems (State accountancy statutes / Uniform Accountancy Act / AICPA and more)
- Federal Tax Procedures (IRC Sec. 6501, 6502, 6503, 6511, 6513, 6532, 6212, 6213 and more)
- Legal Duties and Responsibilities (Common law (Ultramares / Credit Alliance / Restatement Sec. and more)
- Agency: Authority, Duties, and Third-Party Liability (Common law of agency (Restatement))
- Debtor-Creditor Relations: Suretyship and Secured Transactions (UCC Article 9, the common law of suretyship and more)
- Federal Business Law: Employment Taxes, Bankruptcy, and the FCPA (IRC Subtitle C, IRC Chapter 2, ACA (Sec. 4980H) and more)
- Choosing and Running a Business Entity (RUPA, RULLCA, and the Model Business Corporation Act)
- Cost Recovery: Depreciation and Amortization (IRC Secs. 168, 179, 197)
- Reporting Pass-Through Items: The Schedule K-1 (IRC Secs. 702, 1366)
- From Gross Income to Taxable Income (IRC Secs. 62, 63, 67, 170, 199A)
- Loss Limitations: The Four Hurdles (IRC Secs. 465, 469, 461(l))
- Computing the Tax and Applying Credits (IRC Secs. 1, 21, 24, 25A, 26, 32, 38, 55, 901, 904, 1401 and more)
- Book-Tax Differences: Schedule M-1 and M-3 (IRC / Schedule M-3)
- C Corporations: Formation, E and P, and Liquidation (IRC Subchapter C; Secs. 11, 170, 172, 243, 246, 248, 448 and more)
- Partnerships: Basis, Allocations, and Distributions (IRC Subchapter K)
- Limited Liability Companies: Check-the-Box Classification (Treas. Reg. 301.7701)
- Tax-Exempt Organizations: 501(c)(3), UBIT, and Form 990 (IRC Subchapter F)